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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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194 documents
Date Reference Title Sections Type Main document Info
ESMA32-1016739655-1396 Letter to the IFRS Interpretation Committee on the Sale of FVOCI equity instruments when consideration differs from fair value (IFRS 9) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 182.49 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
ESMA32-1016739655-1385 Letter to the IFRS Interpretation Committee on the Determination of residual value (IAS 16) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.69 KB
ESMA32-193237008-9180 Statement on Reshaping performance: Implementation of IFRS 18 Presentation and Disclosure in Financial Statements Financial reporting, Issuer disclosure Statement DOWNLOAD 381.83 KB
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ECEP 2025 ECEP package Financial reporting, Issuer disclosure, Sustainable finance Reference
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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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ESMA32-2064178921-9254 European common enforcement priorities for 2025 corporate reporting Financial reporting, Issuer disclosure Statement DOWNLOAD 375.66 KB
SBR Simplification and Burden Reduction About ESMA, Financial reporting, Investor protection, Simplification and Burden Reduction Reference DOWNLOAD 580.53 KB
Related documents 2026 Annual Work Programme 2026 Work Programme – advancing on more integrated, accessible and competitive financial markets in the EU - Press Release
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ESMA32-1255649229-543 Letter to EFRAG on the IASB’s request for information on the post implementation review of IFRS 16 Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 532.89 KB
ESMA32-1255649229-542 Letter to IASB on its request for information on the post implementation review of IFRS 16 Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 466.95 KB
ESMA32-193237008-3394 List of decisions published in the Extracts from the EECS’s Database of Enforcement Financial reporting Reference DOWNLOAD 73.17 KB
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ESMA32-193237008-9182 30th Extract from the EECS's Database of Enforcement Financial reporting Reference DOWNLOAD 564.07 KB
ESMA32-193237008-8791 Report on 2024 Corporate reporting enforcement and regulatory activities Corporate Finance, Financial reporting, Prospectus Report DOWNLOAD 3.06 MB
ESMA32-644431002-533 Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.75 KB
Related documents Letter to IASB on the Exposure Draft Provisions – Targeted Improvements
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ESMA32-644431002-532 Letter to IASB on the Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 205.75 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements
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ESMA71-545613100-2696 Press Release - ESMA contributes to simplification and burden reduction Financial reporting, Market data, Press Releases Press Release DOWNLOAD 210.32 KB
ESMA32-644431002-525 Letter to IASB on the Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.45 KB
ESMA32-644431002-530 Letter to EFRAG on due process on the IASB’s Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 212.99 KB
ESEF EEAP CP Taxonomy set prototype Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 1.47 MB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy
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ESMA32-2009130576-3267 Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 128.1 KB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Taxonomy set prototype
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ESMA32-2009130576-3266 Annex VII - ESES RTS - Schema of the core ESRS taxonomy Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 463.03 KB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
Summary
Translated versions