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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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69 documents
Date Reference Title Sections Type Main document Info
MoU ESAs-ENISA Memorandum of Understanding on cooperation between the ESA and ENISA Digital Finance and Innovation, International cooperation, Joint Committee Reference DOWNLOAD 308.53 KB
ESMA32-193237008-3394 List of decisions published in the Extracts from the EECS’s Database of Enforcement Financial reporting Reference DOWNLOAD 310.34 KB
Related documents
Summary
Translated versions
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
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.
Translated versions
ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Summary
Translated versions
ESMA-SSM Cooperative Arrangement CCP Cooperative Arrangement on CCP supervisory cooperation - ESMA-SSM CCP, International cooperation Reference DOWNLOAD 227.89 KB
ESMA32-1399193447-528 Call for Expression of Interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 160.09 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Reporting
Summary
Translated versions
ESMA32-1399193447-527 Application form - Call for expression of interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 44.92 KB
ESMA91-398-6343 Memorandum of Understanding between ESMA and Otoritas Jasa Keuangan (‘OJK’, the Indonesia Financial Services Authority) related to CCPs Established in Indonesia CCP, International cooperation Reference DOWNLOAD 263.98 KB
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
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
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
Summary
Translated versions
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference
MoU Israel Memorandum of Understanding between ESMA and the Israel Securities Authority Related to CCPs Established in Israel CCP, International cooperation Reference DOWNLOAD 211.66 KB
ESMA91-398-6389 MoU between ESMA and SFC related to CCPs established in Colombia CCP, International cooperation Reference DOWNLOAD 407.24 KB
ESMA24-435-690 MoU between ESMA and the FCA concerning EU Critical Benchmarks Benchmarks, International cooperation Reference DOWNLOAD 219.52 KB
ESMA34-32-418 AIFMD MoUs signed by the EU authorities Fund Management, International cooperation Reference DOWNLOAD 49.99 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA90-1-163 Multilateral Memorandum of Understanding on Cooperation for Information Sharing Regarding Participants in a Clearing or Settlement System Brexit, International cooperation Reference DOWNLOAD 630.61 KB
ESMA32-65-324 Call for interest ESMA ECL Workshop Issuer disclosure, Financial reporting Reference DOWNLOAD 39.11 KB