29/11/2023
ESMA32-389550249-174
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 224.52 KB
29/11/2023
ESMA32-1283113657-1139
Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023
Financial reporting, Speeches, Sustainable finance
Speech
DOWNLOAD 190.06 KB
Related documents
Summary
State of play in financial reporting
Translated versions
15/11/2023
ESMA32-1399193447-528
Call for Expression of Interest ISC CWG for Corporate Reporting
Financial reporting
Reference
DOWNLOAD 160.09 KB
15/11/2023
ESMA32-1399193447-527
Application form - Call for expression of interest ISC CWG for Corporate Reporting
Financial reporting
Reference
DOWNLOAD 44.92 KB
25/10/2023
JC 2023 17
Joint European Supervisory Authorities’ criteria on the independence of supervisory authorities
Joint Committee, Supervisory convergence
Report
DOWNLOAD 336.07 KB
25/10/2023
ESMA32-1283113657-1041
Report - Disclosures of Climate Related Matters in the Financial Statements
Financial reporting, Sustainable finance
Report
DOWNLOAD 1.35 MB
25/10/2023
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
25/10/2023
ESMA71-702228251-2719
2023 European Common enforcement priorities (ECEP) statement - visuals
Financial reporting, Issuer disclosure, Sustainable finance
Reference
DOWNLOAD 864.56 KB
25/10/2023
ESMA32-193237008-1793
Statement on European Common Enforcement priorities for 2023 annual reports
Financial reporting, Issuer disclosure, Sustainable finance
Statement
DOWNLOAD 225.71 KB
25/10/2023
ECEP
2023 ECEP Package
Financial reporting
Reference
Related documents
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.
Translated versions
19/10/2023
ESMA32-1283113657-1080
Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
Financial reporting
Letter
DOWNLOAD 427.69 KB
19/10/2023
ESMA32-1283113657-1118
Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
Financial reporting
Letter
DOWNLOAD 440.37 KB
09/10/2023
ESMA32-193237008-3341
28th Extract from the EECS’s Database of Enforcement
Financial reporting
Report
DOWNLOAD 403.17 KB
09/10/2023
ESMA71-545613100-2367
Verena Ross' speech at the Joint ESAs Consumer Protection Day 2023, 9 October 2023
Investor protection, Joint Committee, Speeches
Speech
DOWNLOAD 56.47 KB
04/10/2023
JC 2023 25
Joint Committee Work Programme 2024
Joint Committee
Reference
DOWNLOAD 234.71 KB
29/09/2023
ESMA32-1188985980-284
Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Financial reporting
Letter
DOWNLOAD 319.43 KB
29/09/2023
ESMA32-1188985980-283
Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Financial reporting
Letter
DOWNLOAD 330.37 KB
29/09/2023
ESA 2023 23
Joint ESAs Technical Advice on two EC delegated acts under the Digital Operational Resilience Act (DORA) specifying further criteria for critical ICT third-party service providers
Digital Finance and Innovation, Joint Committee
Report
DOWNLOAD 990.08 KB
28/09/2023
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
27/09/2023
ESA 2023 22
ESAs Report on the landscape of ICT third-party providers in the EU
Digital Finance and Innovation, Joint Committee
Report
DOWNLOAD 295.5 KB