ESMA Library

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

22 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA34-472-440 Final Report on the Guidelines on funds’ names using ESG or sustainability-related terms Fund Management, Sustainable finance Final Report DOWNLOAD 697.64 KB
JC 2023 55 Final Report on draft RTS on the review of PAI and financial product disclosures in the SFDR Delegated Regulation Joint Committee, Sustainable finance Final Report DOWNLOAD 1.98 MB
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JC 2022 42 Final Report on SFDR amendments for nuclear and gas activities Joint Committee, Sustainable finance Final Report DOWNLOAD 1.07 MB
ESMA70-445-38 Final Report on Emission allowances and associated derivatives Trading, Sustainable finance Final Report DOWNLOAD 3.19 MB
JC 2021 50 Final report on taxonomy-related product disclosure RTS Joint Committee, Sustainable finance Final Report DOWNLOAD 1.62 MB
ESMA30-379-471 Final Report - Advice on Article 8 of the Taxonomy Regulation Sustainable finance Final Report DOWNLOAD 3.91 MB
ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, Investor protection, Sustainable finance Final Report DOWNLOAD 371.73 KB
ESMA34-45-688 Final report on integrating sustainability risks and factors in the UCITS Directive and the AIFMD Fund Management, Sustainable finance Final Report DOWNLOAD 483.4 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2013/1022 IFRS Enforcement in Europe in 2012 Financial reporting Final Report DOWNLOAD 195.1 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Financial reporting Final Report DOWNLOAD 500.65 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Financial reporting Final Report DOWNLOAD 345.02 KB
2011/372 Final report - Review of European enforcers on the implementation of IFRS 8 Financial reporting Final Report DOWNLOAD 584.18 KB