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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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341 documents
Date Reference Title Sections Type Main document Info
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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Finfluencers factsheet Finfluencers - tips for responsible promotion Investor protection, Warnings and publications for investors Reference DOWNLOAD 554.8 KB
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Translated versions DE , FR , NL , BG , CS , EL , DA , DE , EL , ES , ET , FI , FR , HR , HU , EN , GA , IS , IT , DE , LT , DE , EN , FR , LV , EN , MT , NL , NO , PL , PT , RO , SK , SL , SV
factsheet Factsheet on online financial frauds and scams in an artificial intelligence world Investor protection, Joint Committee, Warnings and publications for investors Reference DOWNLOAD 1.67 MB
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Translated versions DE , FR , NL , BG , CS , EL , EN , DA , EN , DE , ES , ET , EN , FI , SV , FR , EL , HR , HU , EN , GA , IS , IT , DE , EN , LT , DE , EN , FR , LV , MT , EN , NL , PL , PT , RO , SK , SL , SV
factsheet Factsheet on crypto frauds and scams Investor protection, Joint Committee, Warnings and publications for investors Reference DOWNLOAD 1.6 MB
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Translated versions DE , FR , NL , BG , CS , EL , EN , DA , EN , DE , ET , ES , EN , FI , SV , FR , EL , HR , HU , EN , GA , IS , IT , DE , EN , LT , DE , EN , FR , LV , MT , EN , NL , PL , PT , RO , SK , SL , SV
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
ESAs warning on crypto-assets Joint ESAs warning on crypto-assets Digital Finance and Innovation, Investor protection, Joint Committee, Warnings and publications for investors Investor Warning DOWNLOAD 670.59 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , HU , IS , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV , FI , FR , GA , HR
SBR Simplification and Burden Reduction About ESMA, Financial reporting, Investor protection 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
AI factsheet Warning on the use of AI for investing Investor protection, Warnings and publications for investors Investor Warning DOWNLOAD 1.67 MB
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Translated versions AT , BE , BE , BG , HR , CY , CS , DA , ET , FI , FR , DE , EL , HU , IS , GA , IT , LV , DE , LT , LU , LU , EN , NL , NO , PL , PT , RO , SK , SL , ES , SV
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
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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