Michael Komarek


Michael Komarek, Senior Policy Officer in the field of Corporate Reporting, European Securities and Markets Authority (ESMA)
ESMA is an independent EU authority that in the area of corporate reporting develops regulatory technical standards relating to corporate disclosures, fosters convergence of accounting enforcement practices and consistent application of IFRS across Europe.

Michael Komarek is, in addition to other activities, leading ESMA’s activities to develop a regulatory technical standard specifying a single electronic reporting format for annual financial reports of European issuers (European Single Electronic Format). He represents ESMA in a number of working groups, amongst them the IFRS Taxonomy Consultative Group.

Prior to joining ESMA he was involved in setting up the Austrian Financial Reporting Enforcement Panel, spent 11 years in the audit practice of Deloitte Austria and was a university lecturer in the field of accounting. He is a Certified Public Accountant and a Certified Tax Consultant.

My Sessions

ESMA Mandate

Scene B

The ESMA mandate which will come into effect in 2020 will be the focus of this session, in which the ESEF implementation rules will be described and the stage set for the rest of this track.

Securities Pathway