Sich durch mehrere Hundert Seiten umfassende PDF-Dokumente zu wühlen, kann schon einmal recht mühsam sein, erst recht, wenn es sich um eine so trockene Literatur wie den Geschäftsbericht eines Unternehmens handelt. Weil da schnell einmal wichtige Informationen unter gehen können, oder – böswillig formuliert – sich auch ganz gut verstecken lassen, gibt es in Europa seit einigen Jahren das sogenannte Esef, das European Single Electronic Format. Es verpflichtet börsennotierte Unternehmen, ihre Finanzberichte im iXBRL-Format zu veröffentlichen.
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Die USA sind Europa voraus
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