: Risk analysis and control measures. 2. Financial Reporting Requirements (ESEF)
: Functional dimensioning for representative pieces.
: Reports must be exported as xHTML or iXBRL to allow for automated analysis.
: Integrated platforms are used to manage the reporting process across large capital groups to reduce operational risk. 3. Technical & Energy Requirements (WT 2021)
: Reports focus on EP (non-renewable primary energy), EK (final energy), and EU (usable energy) Defro Home .