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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA36-287652198-2699 |
Final Report on Greenwashing |
Sustainable finance |
Report |
DOWNLOAD 1.59 MB |
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ESMA71-545613100-2519 |
ESAs call for enhanced supervision and improved market practice on sustainability-related claims - Press Release |
Press Releases, Sustainable finance |
Press Release |
DOWNLOAD 210.2 KB |
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ESMA24-229244789-4691 |
Summary of conclusions - Joint meeting of the Board of Supervisors and the Securities and Markets Stakeholder Group - 25 January 2024 |
Board of Supervisors, Securities and Markets Stakeholder Group |
Summary of Conclusions |
DOWNLOAD 135.06 KB |
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ESMA32-193237008-3394 |
List of decisions published in the Extracts from the EECS’s Database of Enforcement |
Financial reporting |
Reference |
DOWNLOAD 310.34 KB |
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Related documents |
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Summary |
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Translated versions |
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ESMA32-193237008-8267 |
29th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 454.47 KB |
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ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 KB |
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ESMA34-472-440 |
Final Report on the Guidelines on funds’ names using ESG or sustainability-related terms |
Fund Management, Sustainable finance |
Final Report |
DOWNLOAD 697.64 KB |
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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 |
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ESMA24-229244789-4738 |
SMSG advice on the consultation on reverse solicitation and the qualification of crypto-assets as financial instruments under MiCA |
Digital Finance and Innovation, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 281.77 KB |
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ESMA24-229244789-4698 |
Summary of Conclusions SMSG - 26 January 2024 |
Securities and Markets Stakeholder Group |
Summary of Conclusions |
DOWNLOAD 228.55 KB |
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ESMA84-858037815-66 |
Consultation on European Green Bond Regulation - Reply form |
Investor protection, Supervisory convergence, Sustainable finance |
Reference |
DOWNLOAD 732.06 KB |
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ESMA84-2037069784-2116 |
Consultation Paper on European Green Bond Regulation |
Investor protection, Supervisory convergence, Sustainable finance |
Consultation Paper |
DOWNLOAD 912.31 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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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 |
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ESMA24-229244789-4704 |
SMSG Advice on the Discussion Paper on Digitalisation and Retail Investors Protection |
Digital Finance and Innovation, Investor protection, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 113.45 KB |
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ESMA24-229244789-4699 |
SMSG Advice on the Draft Guidelines on Enforcement of Sustainability Information (GLESI) |
Securities and Markets Stakeholder Group, Sustainable finance |
SMSG Advice |
DOWNLOAD 80.95 KB |
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JC 2024 19 |
Joint SH advice on RTS-ITS on major incident reporting |
Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 197.15 KB |
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JC 2024 18 |
Joint SH advice on RTS on subcontracting of ICT services |
Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 253.86 KB |
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JC 2024 17 |
Joint SH advice on RTS on threat-led penetration testing (TLPT) |
Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 200.59 KB |
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