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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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90 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-3394 List of decisions published in the Extracts from the EECS’s Database of Enforcement Financial reporting Reference DOWNLOAD 310.34 KB
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Factsheet Position Paper Factsheet - Building more effective and attractive capital markets in the EU About ESMA, Board of Supervisors Reference DOWNLOAD 372.39 KB
Related documents Position paper on EU capital markets - Building more effective and attractive capital markets in the EU ESMA makes recommendations for more effective and attractive capital markets in the EU - Press Release
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ESMA24-450544452-2207 Position paper on EU capital markets - Building more effective and attractive capital markets in the EU About ESMA, Board of Supervisors Reference DOWNLOAD 567.44 KB
Related documents Factsheet - Building more effective and attractive capital markets in the EU ESMA makes recommendations for more effective and attractive capital markets in the EU - Press Release
Summary
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ESMA32-1399193447-616 Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 165.72 KB
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.
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ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
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ESMA24-450544452-1886 Terms of Reference - Task Force on the Effectiveness of EU Capital Markets Board of Supervisors Reference DOWNLOAD 112.5 KB
ESMA32-1399193447-528 Call for Expression of Interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 160.09 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Reporting
Summary
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ESMA32-1399193447-527 Application form - Call for expression of interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 44.92 KB
ESMA32-992851010-1098 Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation Financial reporting, Sustainable finance Reference DOWNLOAD 315.94 KB
ESMA71-702228251-2719 2023 European Common enforcement priorities (ECEP) statement - visuals Financial reporting, Issuer disclosure, Sustainable finance Reference DOWNLOAD 864.56 KB
ECEP 2023 ECEP Package Financial reporting Reference
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Summary

ESMA has issued its annual European Common Enforcement Priorities (ECEP) Statement for 2023, which sets out the expectations of ESMA and NCAs with regards to specific areas of focus for the enforcement of the annual financial reports of issuers, including financial and sustainability reporting, European Single Electronic Format (ESEF) reporting and alternative performance measures (APMs). In particular, for this year’s ECEP, the areas for attention identified focus on cross-cutting topics, such as climate and environmental-related matters and macroeconomic environment.

Given the importance of climate and environmental-related matters for financial market participants (in particular issuers and investors), ESMA has published, together with the 2023 ECEP a fact-finding exercise addressing the implementation of the Taxonomy Regulation and a report on disclosures of climate matters in IFRS Financial statements. The three documents are accessible below:

ESMA believes that these documents will greatly assist issuers, supervisory bodies and auditors in the process of improving disclosures regarding climate and environmental-related matters, as well as investors in better understanding them. 

Visuals: 2023 ECEP statement

Video: Report on disclosure of climate-related matters in the financial statements
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ESMA24-450544452-1848 Annex to the Opening Statement - 2023 ECON Annual Hearing, 23 October 2023 About ESMA, Benchmarks, Board of Supervisors, CCP, Credit Rating Agencies, Digital Finance and Innovation, International cooperation, Investor protection, Issuer disclosure, Market data, Market Integrity, Securitisation, Speeches, Supervisory convergence, Sustainable finance, Trading Reference DOWNLOAD 641.86 KB
Related documents Verena Ross Opening Statement - 2023 ECON Annual Hearing, 23 October 2023
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ESMA02-590278794-3485 ESMA Final Accounts Financial Year 2022 About ESMA, Board of Supervisors, Management Board Reference DOWNLOAD 718.71 KB
ESMA22-1669215091-5265 Board of Supervisors Rules of Procedure Board of Supervisors Reference DOWNLOAD 325.53 KB
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference
ESMA24-436-1150 Annex to the Opening Statement - 2022 ECON Annual Hearing, 24 October 2022 Board of Supervisors, CCP, About ESMA, Digital Finance and Innovation, Investor protection, Speeches, Supervisory convergence, Sustainable finance Reference DOWNLOAD 701.79 KB
ESMA91-372-2391 CCP Strategic Objectives 2023-2025 Board of Supervisors, CCP Reference DOWNLOAD 188.32 KB
ESMA22-439-1076 ESMA Strategy 2023-2028 About ESMA, Board of Supervisors Reference DOWNLOAD 1.79 MB
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ESMA02-91-3297 ESMA Final Accounts Financial Year 2021 Board of Supervisors, About ESMA, Management Board, About ESMA Reference DOWNLOAD 803.28 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB