27/05/2024
ESMA32-193237008-3394
List of decisions published in the Extracts from the EECS’s Database of Enforcement
Financial reporting
Reference
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Related documents
Summary
Translated versions
27/05/2024
ESMA32-193237008-8267
29th Extract from the EECS’s Database of Enforcement
Financial reporting
Report
DOWNLOAD 454.47 KB
13/05/2024
ESMA32-992851010-1469
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance
Financial reporting, Issuer disclosure, Sustainable finance
Letter
DOWNLOAD 88.43 KB
20/03/2024
ESMA32-1188985980-348
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 236.32 KB
20/03/2024
ESMA32-1188985980-347
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 236.8 KB
28/02/2024
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
28/02/2024
ESMA32-1399193447-617
Application form Call for candidates ISC CWG for Corporate Reporting
Corporate Finance, Financial reporting, Issuer disclosure
Reference
DOWNLOAD 44.38 KB
02/02/2024
ESMA35-42-1305
ESCPR - Miscellaneous reporting to ESMA
Investor protection
Reference
DOWNLOAD 647.51 KB
19/01/2024
ESMA32-1283113657-1108
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7)
Corporate Finance, Financial reporting, Issuer disclosure
Letter
DOWNLOAD 229.35 KB
15/12/2023
ESMA35-42-1088
Q&A on the European crowdfunding service providers for business Regulation
Q&A
DOWNLOAD 457.72 KB
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
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