2 Data Collection
2.1 Data Availability
Various projects attempt to provide ESEF data for different purposes. A non-exhaustive list follows:
- European Single Access Point (ESAP) is current initiative by EU to provide a single source for regulatory reporting documents
- European electronic access point (EEAP) is mandated by 2013 EU Transparency directive, but “has not become operational”
- European financial transparency gateway (ETFG) blockchain prototype for EEAP
- XBRL repository (18? countries), completeness not guaranteed
- Individual country repos
- How to define coverage!?
2.2 XBRL Filings
2.2.1 Dataset Goals and Caveats
- “Make it easier to find and access filings prepared under the ESEF mandate;”
- “Promote discussion and feedback on the quality of ESEF reports.”
- Completeness not guaranteed
- Only 17 countries available (out of 30 (UK, Norway, Iceland))
2.2.2 Key Links
2.2.3 Country Availability of XBRL Filings Index
| Country | XBRL Repository | Mandate Starting Fiscal Year Beginning | API Access to Reports |
|---|---|---|---|
| Austria | ✅ | 2020 | |
| Belgium | ✅ | 2021 | |
| Bulgaria | ❌ | 2021 | |
| Croatia | ✅ | 2021 | |
| Cyprus | ❌ | 2021 | |
| Czech Republic | ✅ | 2020 | |
| Denmark | ✅ | 2021 | |
| Estonia | ✅ | 2021 | |
| Finland | ✅ | 2021 | |
| France | ✅ | 2021 | |
| Germany | ✅ | 2020 | |
| Greece | ❌ | 2021 | |
| Hungary | ✅ | 2021 | |
| Iceland | ❌ | 2021 | |
| Ireland | ❌ | 2021 | |
| Italy | ❌ | 2021 | |
| Latvia | ✅ | 2021 | |
| Liechtenstein | ❌ | National XBRL Custom Format, 2020 | |
| Lithuania | ✅ | 2021 | |
| Luxembourg | ❌ | 2021 | |
| Malta | ❌ | 2021 | |
| Netherlands | ✅ | 2021 | |
| Norway | ❌ | 2021 | |
| Poland | ❌ | 2021 | |
| Portugal | ✅ | 2021 | |
| Romania | ❌ | 2021 | |
| Slovakia | ❌ | 2021 | |
| Slovenia | ✅ | 2020 | |
| Spain | ✅ | 2021 | |
| Sweden | ❌ | 2021 | |
| UK | ✅ | 2020 |