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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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175 documents
Date Reference Title Sections Type Main document Info
ESMA71-545613100-2402 Making finance work for a sustainable future - Press Release Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Press Releases, Sustainable finance Press Release DOWNLOAD 297.43 KB
ESMA71-702228251-2720 ESMA contributions to sustainable finance - visuals Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance Reference DOWNLOAD 829.77 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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ESAs JC Factsheet Sustainable Finance ESAs Joint Committee Sustainable Finance Factsheet Investor protection, Joint Committee, Sustainable finance Reference DOWNLOAD 1.21 MB
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Translated versions AT , BE , BE , BG , EL , CS , DE , DA , ET , EL , ES , ES , FI , FI , FR , HR , HU , EN , GA , IT , LT , LU , LU , LU , LV , EN , MT , NL , PL , PT , RO , EN , SV , SK , SL
ESMA32-1283113657-1139 Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 Financial reporting, Speeches, Sustainable finance Speech DOWNLOAD 190.06 KB
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State of play in financial reporting
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ESMA34-44599010-313 Verena Ross' speech at EFAMA Investment Management Forum, 24 November 2023 Fund Management, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 181.58 KB
ESMA30-1668416927-2548 Concept of estimates across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 174.82 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
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ESMA30-379-2279 Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 323.73 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions
ESMA30-379-2281 ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 351.39 KB
Related documents Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
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ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
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ESMA32-1399193447-532 Application form - Call for expression of interest ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 43.07 KB
ESMA32-1283113657-1041 Report - Disclosures of Climate Related Matters in the Financial Statements Financial reporting, Sustainable finance Report DOWNLOAD 1.35 MB
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
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
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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ESMA24-450544452-1852 Verena Ross Opening Statement - 2023 ECON Annual Hearing, 23 October 2023 About ESMA, Board of Supervisors, Digital Finance and Innovation, Investor protection, Market data, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 163.29 KB
Related documents Annex to the Opening Statement - 2023 ECON Annual Hearing, 23 October 2023
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ESMA50-524821-2938 TRV Article: The European sustainable debt market – do issuers benefit from an ESG pricing effect? Risk monitoring, Sustainable finance Report DOWNLOAD 528.2 KB
ESMA50-524821-2931 TRV Article - ESG names and claims in the EU fund industry Risk monitoring, Sustainable finance Report DOWNLOAD 521.56 KB
JC 2023 42 2023 Joint ESAs Report on the extent of voluntary disclosure of principal adverse impacts under SFDR Joint Committee, Sustainable finance Report DOWNLOAD 445.61 KB