From 10 January 2028 Member States must ensure that undertakings referred to in Articles 19a, 29a and 40a submit simultaneously to the collection body referred to in paragraph 4 the management report and consolidated management report (including information required by Article 8 of Regulation (EU) 2020/852), annual and consolidated financial statements, audit and assurance reports, sustainability reports concerning third‑country undertakings and related assurance opinions, the statement in Article 40a(2) fourth subparagraph, the report on payments to governments and the consolidated report on payments to governments referred to in Articles 30, 40d and 45 for publication on the European single access point (ESAP).

Submitted information must be in a data‑extractable format or, where required, a machine‑readable format and accompanied by metadata: all names of the undertaking (and parent where an exempted subsidiary reports at group level); the legal entity identifier (and parent LEI where available); size category; industry sector(s); type of information; and whether personal data are contained. Submissions via an Officially Appointed Mechanism under Article 23a of Directive 2004/109/EC that meet the metadata requirements fulfil the obligation. Member States must ensure undertakings obtain an LEI, designate at least one collection body by 9 January 2028 and notify ESMA. The Commission may adopt implementing measures on additional metadata, data structuring and machine‑readable format requirements and may issue guidelines to ensure metadata correctness.