Signed documents meet European Single Electronic Format (ESEF) format regulations set by ESMA. ESEF is the format in which issuers on EU regulated markets must prepare their annual financial reports from 1 January 2020.
eIDAS accredited Certificate Authorities issue Qualified Digital Certificates with embedded LEIs. Qualified Certificates can be used in XBRL applications and can be used to identify, sign, access and digitally perform transactions in other supporting applications.
LEIs are supported in digital, machine-readable XBRL financial documentation and human-readable XBRL and PDFs. The format is the first official global business report to automatically link the filing entity to its verified organisation identity to provide “permanent certainty about integrity of the document.”.