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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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266 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
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. 

Visuals: 2023 ECEP statement

Video: Report on disclosure of climate-related matters in the financial statements
Translated versions
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
Related documents Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
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
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
ESMA32-193237008-3341 28th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 403.17 KB
Related documents List of decisions published in the Extracts from the EECS’s Database of Enforcement
Summary
Translated versions
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
Related documents Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
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
Related documents Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
ESMA 32-992851010-1019 Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards Financial reporting, Sustainable finance Letter DOWNLOAD 273.97 KB
ESMA32-992851010-1018 Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities Financial reporting, Sustainable finance Letter DOWNLOAD 237.73 KB
ESMA32-1188985980-276 Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 297.64 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-1188985980-275 Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 294.76 KB
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-1188985980-272 ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) Financial reporting Letter DOWNLOAD 166.45 KB
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA50-164-772 Links to the national websites explaining the procedures for notifications of net short positions Short Selling Reference DOWNLOAD 200.78 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
SSR sanctions Administrative measures and sanctions applicable in Member States to infringements of the Short Selling Regulation (SSR) Short Selling Reference DOWNLOAD 372.65 KB
ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting Letter DOWNLOAD 110.67 KB