{"id":18770,"date":"2026-01-13T09:23:07","date_gmt":"2026-01-13T08:23:07","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=18770"},"modified":"2026-01-13T09:23:25","modified_gmt":"2026-01-13T08:23:25","slug":"esef-ce-qui-change-en-2026","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/esef-ce-qui-change-en-2026\/","title":{"rendered":"ESEF : o\u00f9 en est le march\u00e9 et ce qui change en 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18770\" class=\"elementor elementor-18770\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2637b8 e-flex e-con-boxed e-con e-parent\" data-id=\"c2637b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-932e9e3 elementor-widget elementor-widget-text-editor\" data-id=\"932e9e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cinq ans apr\u00e8s les premiers d\u00e9p\u00f4ts au format ESEF, les \u00e9metteurs entrent dans une nouvelle phase : l\u2019IA transforme les usages, tandis que\u00a0l\u2019arriv\u00e9e combin\u00e9e d\u2019IFRS 18 et du CBCR, puis l\u2019application progressive de la CSRD, r\u00e9ouvrent des questions concr\u00e8tes sur les processus.<\/p><p>Mercredi 12 novembre 2025, le <a href=\"https:\/\/euronext.engagestream.companywebcast.com\/2025-11-12-c4z3vdvspx\" target=\"_blank\" rel=\"noopener\"><b>webinaire \u00ab\u00a0ESEF : anticiper les nouvelles r\u00e8gles et redonner du sens \u00e0 l\u2019information financi\u00e8re\u00a0\u00bb<\/b><\/a> a r\u00e9uni des perspectives compl\u00e9mentaires sur l\u2019\u00e9volution du reporting digital :<\/p><ul><li>Alain Baetens, Directeur Commercial Grandes Entreprises \u2013 <b>Euronext<\/b><\/li><li>Alexandre Prat-Fourcade, Cofondateur \u2013 <b>Corporatings<\/b><\/li><li>Thomas Verdin, Directeur Associ\u00e9 \u2013 <b>BM&amp;A<\/b> et Pr\u00e9sident \u2013 <b>XBRL Europe<\/b><\/li><li>Matthias Pineau, Manager Solution Consultant \u2013 <b>Workiva<\/b><\/li><li>Cyril Mansens, Directeur Digital &amp; Innovation \u2013 <b>Labrador Transparency<\/b><\/li><li>C\u00e9dric Ghighi-Bonnin, Directeur de la Relation Clients et du D\u00e9veloppement \u2013 <span style=\"font-weight: bold;\">Labrador Transparency<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c181422 elementor-widget elementor-widget-text-editor\" data-id=\"c181422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>En croisant le point de vue des march\u00e9s, analystes financiers, auditeurs et \u00e9diteurs de logiciels, ce d\u00e9bat \u00e9claire les enjeux qui attendent les entreprises en 2026.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dfb916a e-flex e-con-boxed e-con e-parent\" data-id=\"dfb916a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eba72e6 elementor-widget elementor-widget-heading\" data-id=\"eba72e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le format ESEF a-t-il renforc\u00e9 la confiance des march\u00e9s ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ab425c elementor-widget elementor-widget-text-editor\" data-id=\"9ab425c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour Euronext, la r\u00e9ponse est oui : la donn\u00e9e digitalis\u00e9e am\u00e9liore la comparabilit\u00e9 et acc\u00e9l\u00e8re l\u2019analyse. Corporatings nuance : la fiabilit\u00e9 progresse, mais les erreurs subsistent et freinent certains usages avanc\u00e9s. La France se classe toutefois parmi les pays les plus fiables.<\/p><p>L\u2019enjeu et de faire de la donn\u00e9e ESEF un r\u00e9flexe d\u2019analyse au quotidien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c02dc elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e9c02dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>La qualit\u00e9 progresse nettement<\/b> : le taux d\u2019erreurs de signe est pass\u00e9 de 30 % en Europe en 2022 \u00e0 environ 15 % aujourd\u2019hui \u2013 et seulement 7,7 % en France.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Les analystes utilisent davantage les donn\u00e9es ESEF<\/b> mais demandent plus de granularit\u00e9 et une mise \u00e0 jour plus fr\u00e9quente que le seul rapport annuel.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>XBRL reste indispensable \u00e0 l\u2019heure de l\u2019IA<\/b>, en fournissant une structure exploitable aussi bien par les humains que par les mod\u00e8les d\u2019IA.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-abba027 e-flex e-con-boxed e-con e-parent\" data-id=\"abba027\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae8f567 elementor-widget elementor-widget-heading\" data-id=\"ae8f567\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">IFRS 18, CSRD, CBCR : faut-il repenser le tagging XBRL de z\u00e9ro ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30fabe6 elementor-widget elementor-widget-text-editor\" data-id=\"30fabe6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>IFRS 18 modifie la structure du compte de r\u00e9sultat et questionne de nombreux choix de balisage. La CSRD impose un volume in\u00e9dit de donn\u00e9es, exigeant une industrialisation des processus. Le CBCR introduit un nouveau reporting structur\u00e9 sur la m\u00eame technologie.<br \/>Consensus de BM&amp;A et Workiva : il ne s\u2019agit pas de repartir de z\u00e9ro mais de changer d\u2019\u00e9chelle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85541c3 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"85541c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>IFRS 18 va pousser les \u00e9metteurs \u00e0 revoir leurs mod\u00e8les de balisage<\/b>, avec de nouvelles annexes et une d\u00e9sagr\u00e9gation plus fine des postes.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>La CSRD impose une production int\u00e9gr\u00e9e<\/b> : plusieurs centaines \u00e0 plusieurs milliers de tags par rapport, avec des enjeux forts de workflow et de hi\u00e9rarchisation des donn\u00e9es.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Le CBCR introduit un troisi\u00e8me p\u00e9rim\u00e8tre de tagging, utilisant la m\u00eame technologie qu\u2019ESEF.<\/b> Les \u00e9metteurs devront int\u00e9grer ce flux dans leurs outils et contr\u00f4les existants.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-181840e e-flex e-con-boxed e-con e-parent\" data-id=\"181840e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80288b4 elementor-widget elementor-widget-heading\" data-id=\"80288b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment redonner du sens au reporting digital au-del\u00e0 de la conformit\u00e9 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48ee3fa elementor-widget elementor-widget-text-editor\" data-id=\"48ee3fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Apr\u00e8s cinq ans centr\u00e9s sur l\u2019obligation, l\u2019enjeu se d\u00e9place : utiliser le digital pour am\u00e9liorer la lecture, la comparabilit\u00e9 et la diffusion des donn\u00e9es. XBRL Europe insiste sur le potentiel du HTML, trop peu exploit\u00e9. Labrador Transparency met en avant le r\u00f4le de l\u2019IA, du benchmark et de l\u2019accessibilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78445f6 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"78445f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Le HTML reste sous-exploit\u00e9<\/b> : ergonomie, accessibilit\u00e9, lecture sur mobile\u2026 Le format ouvre des possibilit\u00e9s que le PDF ne peut pas offrir.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>L\u2019IA donne une seconde vie au reporting digital<\/b> : automatisation des v\u00e9rifications, extraction th\u00e9matique plus fine, traduction plus fiable\u2026<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fal fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Le digital permet de d\u00e9passer le r\u00e9glementaire pour renouer avec la communication.<\/b> Structurer la donn\u00e9e s\u00e9curise les chiffres tout en facilitant la lecture et l\u2019interpr\u00e9tation.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4beddf5 e-con-full e-flex e-con e-parent\" data-id=\"4beddf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-df415ed e-con-full e-flex e-con e-child\" data-id=\"df415ed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c4fd50a e-con-full e-flex e-con e-child\" data-id=\"c4fd50a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fa3746 elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2fa3746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"12\" viewBox=\"0 0 13 12\" fill=\"none\"><circle cx=\"6.35107\" cy=\"6\" r=\"6\" fill=\"url(#paint0_linear_12050_5252)\"><\/circle><defs><linearGradient id=\"paint0_linear_12050_5252\" x1=\"0.351074\" y1=\"6\" x2=\"12.3511\" y2=\"6\" gradientUnits=\"userSpaceOnUse\"><stop stop-color=\"#EF84E3\"><\/stop><stop offset=\"1\" stop-color=\"#AFCDF7\"><\/stop><\/linearGradient><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Livre blanc ESEF 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caf6c84 elementor-widget elementor-widget-heading\" data-id=\"caf6c84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reporting ESEF : perspectives 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-362415a elementor-widget elementor-widget-text-editor\" data-id=\"362415a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le format ESEF est d\u00e9sormais ma\u00eetris\u00e9 par la majorit\u00e9 des \u00e9metteurs. Mais IFRS 18, la CSRD et le CBCR exigent une adaptation des processus et une articulation plus \u00e9troite des donn\u00e9es financi\u00e8res et extra-financi\u00e8res.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-562c835 elementor-widget elementor-widget-heading\" data-id=\"562c835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrez comment :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c6035f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9c6035f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Fiabiliser votre reporting ESEF<\/strong> gr\u00e2ce aux bonnes pratiques observ\u00e9es sur cinq ans de publication.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Gagner du temps<\/strong> en coordonant consolidation, tagging, design et audit.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Anticiper les \u00e9volutions \u00e0 venir<\/strong> avec les nouvelles r\u00e9glementations et l\u2019IA.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f384dc e-con-full e-flex e-con e-child\" data-id=\"2f384dc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a78c002 elementor-widget elementor-widget-html\" data-id=\"a78c002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    portalId: \"26282136\",\n    formId: \"91f0488f-5c97-494a-a991-e778b8a6c6ea\",\n    region: \"eu1\"\n  });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ffdc78 e-flex e-con-boxed e-con e-parent\" data-id=\"3ffdc78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57ce063 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"57ce063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38b7162 elementor-widget elementor-widget-text-editor\" data-id=\"38b7162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>CBCR <\/strong><strong>(<em>Country-by-Country Reporting<\/em>)<\/strong> : bbligation europ\u00e9enne de publier des informations fiscales <strong>pays par pays<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s, chiffre d\u2019affaires, effectifs, indicateurs cl\u00e9s)<\/p>\n<p><strong>CSRD (<em>Corporate Sustainability Reporting Directive<\/em>) : directive europ\u00e9enne qui encadre la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises (strat\u00e9gie climat, impacts, risques, plans d\u2019action)<\/strong><\/p>\n<p><strong>ESEF <\/strong><strong>(<em>European Single Electronic Format<\/em>)<\/strong> : format \u00e9lectronique <strong>HTML<\/strong> int\u00e9grant un <strong>balisage XBRL<\/strong><\/p>\n<p><strong>IFRS 18 (<em>International Financial Reporting Standards<\/em>) : <\/strong>norme comptable internationale de pr\u00e9sentation de l\u2019\u00e9tat du r\u00e9sultat<\/p>\n<p><strong>XBRL <\/strong><strong>(<em>eXtensible Business Reporting Language<\/em>)<\/strong> : langage informatique d\u00e9velopp\u00e9 pour l&rsquo;\u00e9change de d\u2019informations r\u00e9glementaires<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En 2026, le format ESEF change d\u2019\u00e9chelle avec IFRS 18 et le CBCR, avant la g\u00e9n\u00e9ralisation progressive de la CSRD.<\/p>\n","protected":false},"author":23,"featured_media":18772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[172],"tags":[],"class_list":["post-18770","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reporting-financier"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESEF : o\u00f9 en est le march\u00e9 et ce qui change en 2026<\/title>\n<meta name=\"description\" content=\"En 2026, le format ESEF 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