Contributions to Nonprofit-Organizations

EFFAS appoints anuboXBRL founder as Delegate to XBRL Europe Consultative Committee

08.06.2026 The European Federation of Financial Analysts Societies (EFFAS) has appointed Dr. Bodo Kesselmeyer as its Delegate to the XBRL Europe Consultative Committee. The appointment reflects EFFAS’ continued commitment to representing the interests of investment professionals in discussions surrounding structured corporate reporting, digital reporting standards and the future development of European reporting infrastructures. The timing is particularly relevant. The European Union is pursuing the objectives of the Savings and Investment Union, including improved access to capital for small and medium-sized listed companies. A key component of this strategy is the European Single Access Point (ESAP), which is intended to provide access to corporate and capital market information across Europe. At the same time, artificial intelligence is becoming an increasingly important tool for investment professionals. As AI adoption grows, the demand for high-quality structured corporate data continues to increase. Data quality,

June 9, 2026

DVFA Podcast: “KI braucht Daten” – Structured Corporate Reporting, AI and ESAP

Date: 15 May 2026Organization: DVFA – Deutsche Vereinigung für Finanzanalyse und Asset ManagementFormat: Podcast Contribution Dr. Bodo Kesselmeyer participated in the DVFA podcast series “13+1” together with Christoph Schlienkamp. The discussion focused on the growing importance of structured corporate reporting data for AI-supported analysis workflows, automation and future European capital market infrastructures. The podcast highlighted the strategic relevance of XBRL, ESEF and the European Single Access Point (ESAP) for improving transparency, accessibility and interoperability of corporate reporting data in Europe. Particular emphasis was placed on the role of machine-readable corporate disclosures as a prerequisite for scalable AI applications in financial analysis and investment research. The discussion also addressed the competitive implications for European capital markets and the need for more open and standardized financial data infrastructures comparable to the SEC EDGAR ecosystem in the United States. Dr. Bodo Kesselmeyer is

May 15, 2026

DVFA Learn@Lunch: Structured Corporate Reporting Data – New Approaches to Corporate Analysis

DVFA Learn@Lunch: Structured Corporate Reporting Data – New Approaches to Corporate Analysis Date: 7 May 2026Organization: DVFA – Deutsche Vereinigung für Finanzanalyse und Asset ManagementFormat: Online Learn@Lunch Session Dr. Bodo Kesselmeyer, Deputy Chair of the DVFA Commission on Corporate Analysis, conducted a DVFA Learn@Lunch session on the use of structured corporate reporting data in modern financial analysis workflows. The presentation explained how structured reporting standards such as XBRL, ESEF and SEC filings are changing the way analysts and investors access, process and validate corporate information. The session demonstrated practical approaches for integrating US GAAP and ESEF/ESRS XBRL reports into audit-ready Microsoft Excel analysis models and workflows. Additional topics included Open Data developments, automation opportunities in corporate analysis, and the increasing importance of machine-readable reporting data for AI-supported investment research and capital market transparency. Source / Event Link: DVFA Learn@Lunch

May 7, 2026

DVFA calls for uniform EU quality assurance software for ESEF financial and ESRS sustainability reports from ESMA

March 8. 2024. As part of the ESMA consultation on the new European Single Access Point (ESAP), the DVFA, the association of investment professionals in Germany, criticized the lack of a quality assurance system as a serious design flaw in the ESAP. The DVFA Commission for Corporate Analysis, of which I am a member and focus on digitalization issues, has submitted a detailed proposal to ESMA on this matter. The Problem: In our opinion, there is a lack of uniform Europe-wide regulations for the technical enforcement of a uniform minimum quality of data. Technical filing rules are implemented inconsistently at the various OAMs (business registers and others) in Europe. In some member states they are mandatory. In others they are voluntary for the reporting companies. In addition, they are not harmonized within Europe. This seems to be a very big

March 8, 2024

EU national law Extensions of the IFRS XBRL Taxonomy

February 28, 2024. When preparing the DVFA (German Association of Investment Professionals) statement for the ESMA consultation on the ITS of the new European Single Access Point, I came across the following question (Q24): “Do you think that information required at national level pursuant to Article 3(1) of the Transparency Directive (so-called gold plating) should be captured by certain specific types of information? Or would you prefer such information to be captured by one generic category, namely “Additional regulated information required to be disclosed under the laws of a Member State”? My IFRS SLC working group at XBRL Europe dealt with this topic in 2009. Based on a detailed study by the IFRS working group of XBRL Germany, which I also led, we showed which information was reported from which German legal sources. This resulted in a proposal for EU

February 28, 2024

How XBRL can significantly improve the European Capital Market – annual financial reports

December 20 2023. This was an exciting event at the Financial Conduct Authority (FCA) in 2009. Some of my statements from back then, some of which are unfortunately still relevant in Europe today: “In the US negative feedback of Investment Professionals had been received (see documents of the CFA Institute for example). Consequently they added more concepts and the US SEC gave more binding guidance on extensions. In Europe we may receive the same feedback than in the US, if don’t learn from US’s experience.Europe has the chance to to do even better!“ “Investment Professional will only applaud for XBRL, if we reach comparability at an acceptable level.“ “XBRL technology could be key for improving the European capital markets for all listed companies but especially for small and mid caps. However issuers will not benefit from capital markets being improved

December 20, 2023