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
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
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
ESMA32-992851010-1098
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
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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
23/10/2023
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
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29/03/2023
ESMA32-63-905
List of decisions included 27th Extract
Financial reporting
Reference
24/10/2022
ESMA24-436-1150
Annex to the Opening Statement - 2022 ECON Annual Hearing, 24 October 2022
Board of Supervisors, CCP, About ESMA, Digital Finance and Innovation, Investor protection, Speeches, Supervisory convergence, Sustainable finance
Reference
DOWNLOAD 701.79 KB
31/03/2022
ESMA42-111-6889
Follow-up to GLEFI Peer Review Report
Issuer disclosure, Financial reporting
Reference
DOWNLOAD 429.7 KB
03/06/2021
ESMA32-65-324
Call for interest ESMA ECL Workshop
Issuer disclosure, Financial reporting
Reference
DOWNLOAD 39.11 KB
29/01/2021
ESMA32-61-438
ESMA response to EFRAG DEA IFRS 17
Prospectus, Financial reporting
Reference
DOWNLOAD 162.79 KB
12/10/2020
ESMA22-105-1230
Annex to Opening Statement for ECON Hearing 12 October 2020
Board of Supervisors, Brexit, About ESMA, COVID-19, Speeches
Reference
DOWNLOAD 350.51 KB
19/04/2018
ESMA 32-63-427
22nd Extract from the EECS’s Database of Enforcement
Financial reporting
Reference
DOWNLOAD 688.86 KB
27/10/2017
ESMA32-63-364
Summary of results of the fact finding exercise on IFRS 9 and IFRS 15
Issuer disclosure, Financial reporting
Reference
DOWNLOAD 292.46 KB
05/01/2017
ESMA32-65-68
Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC)
Issuer disclosure, Financial reporting
Reference
DOWNLOAD 369.22 KB
05/01/2017
ESMA32-65-67
Application Form for CRSC CWG
Issuer disclosure, Financial reporting
Reference
DOWNLOAD 38.09 KB
13/10/2016
2016-IFRS
IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards
About ESMA, Audit, Financial reporting
Reference
DOWNLOAD 209.65 KB