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ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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216 documents
Date Reference Title Sections Type Main document Info
ESMA84-1427279869-1396 Public Statement on Publication or distribution of ESG ratings by third parties in the period from 2 July 2026 until authorisation, recogniti Sustainable finance Statement DOWNLOAD 152.77 KB
ESMA32-846262651-5826 Consultation Paper on Technical Advice on selected KPIs under the Taxonomy Disclosures Delegated Act Sustainable finance Consultation Paper DOWNLOAD 1.95 MB
EUGB Art 69/70 list List of firms that have meet the obligations under the Article 69 or Article 70 of the European Green Bonds Regulation Investor protection, Supervisory convergence, Sustainable finance Reference DOWNLOAD 277.16 KB
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Translated versions
ESMA32-992851010-1155 Compliance table on the Guidelines on Enforcement of Sustainability Information Guidelines and Technical standards, Sustainable finance Compliance table DOWNLOAD 226.24 KB
ESMA32-846262651-5443 Assessment framework for opinions on ESRS technical advice Issuer disclosure, Sustainable finance Reference DOWNLOAD 278.19 KB
ESMA32-2064178921-9413 Report on 2025 Corporate reporting enforcement and regulatory activities Corporate Finance, Electronic reporting, Financial reporting, Sustainable finance Report DOWNLOAD 2.38 MB
JC/GL/2025/78 ESAs Joint Guidelines on ESG stress testing Guidelines and Technical standards, Joint Committee, Sustainable finance Guidelines & Recommendations DOWNLOAD 362.48 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA32-846262651-5744 ESMA supports the simplified European Sustainability Reporting Standards and suggests targeted adjustments - Press release Issuer disclosure, Press Releases, Sustainable finance Press Release DOWNLOAD 211.65 KB
Related documents Opinion on the revised European Sustainability Reporting Standards
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ESMA32-846262651-5440 Opinion on the revised European Sustainability Reporting Standards Issuer disclosure, Sustainable finance Opinion DOWNLOAD 500.82 KB
Related documents ESMA supports the simplified European Sustainability Reporting Standards and suggests targeted adjustments - Press release
Summary
Translated versions
ESMA36-429234738-165 Thematic notes on clear, fair and not misleading sustainability-related claims: ESG strategies Sustainable finance Report DOWNLOAD 317.27 KB
ESMA34-45-1580 Sustainable Finance - regulatory timeline Sustainable finance Reference DOWNLOAD 2.31 MB
ESMA50-801628861-4423 TRV article: Impact of ESMA guidelines on the use of ESG or sustainability-related terms in fund names Risk monitoring, Sustainable finance Report DOWNLOAD 455 KB
ESMA81-1841807023-954 Decision on delegating to the ESMA Chair the adoption of decisions to grant authorisation, registration, certification, recognition or endorsement Benchmarks, Credit Rating Agencies, Securities Financing Transactions, Securitisation, Supervisory convergence, Sustainable finance Decision DOWNLOAD 286.33 KB
JC 2023 18 Consolidated Q&A on the SFDR Joint Committee, Sustainable finance Q&A DOWNLOAD 1.08 MB
ESMA50-1949966494-3925 TRV Article: Emerging trends in transition fund strategies Risk monitoring, Sustainable finance Report DOWNLOAD 418.4 KB
ESMA84-2037069784-1184 Final Report on Technical Standards under the Regulation on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities Guidelines and Technical standards, Supervisory convergence, Sustainable finance Final Report DOWNLOAD 675.53 KB
ESMA84-858037815-684 Final Report on Technical Standards under European Green Bonds Regulation Guidelines and Technical standards, Supervisory convergence, Sustainable finance Final Report DOWNLOAD 791.12 KB
ECEP 2025 ECEP package Financial reporting, Issuer disclosure, Sustainable finance Reference
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Summary

ESMA has issued its annual European Common Enforcement Priorities (ECEP) Statement for 2025, outlining ESMA’s and enforcer’s key areas of focus for enforcing issuers’ annual financial reports, including financial and sustainability reporting, European Single Electronic Format (ESEF) reporting and alternative performance measures (APMs). This year’s ECEP focuses on accounting requirements regarding geopolitical risks, segment reporting, materiality considerations and scope and structure for sustainability reporting, and common ESEF filing errors in the statement of cash flows. ESMA urges issuers, auditors, and supervisory boards to uphold high quality corporate reporting practices by ensuring consistency, transparency, and adherence to the applicable reporting frameworks and technical standards. 

Alongside the 2025 ECEP, ESMA has published a fact-finding exercise addressing the 2024 corporate sustainability reporting practices by European issuers under the European Sustainability Reporting Standards (ESRS) Set 1. It focuses on the disclosures related to the double materiality assessment process and its outcomes, aiming to inform enforcement priorities and future regulatory improvements.

The two documents are accessible below:

These documents aim to support issuers, supervisory bodies, and auditors in improving corporate disclosures, and assist investors in taking better-informed decisions.
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ESMA32-846262651-5288 Results of a fact-finding exercise on 2024 corporate reporting practices under ESRS Set 1 Issuer disclosure, Sustainable finance Report DOWNLOAD 365.67 KB
ESMA32-846262651-5289 Letter to EFRAG on the consultation on its Exposure Draft on the revised European Sustainability Reporting Standards (ESRS) Issuer disclosure, Sustainable finance Letter DOWNLOAD 398.34 KB