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
24/05/2024
JC Q&As register
Register of the joint Q&As
Joint Committee
Reference
DOWNLOAD 231.65 KB
11/04/2024
DORA dry run exercise factsheet
Factsheet for 2024 DORA dry run exercise
Digital Finance and Innovation, Joint Committee
Reference
DOWNLOAD 187.14 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
21/12/2023
JC 2023 82
List of Financial Conglomerates 2023
Joint Committee
Reference
DOWNLOAD 387.22 KB
08/12/2023
DORA CP
DORA public consultation on the second batch of policy products - overview document
Digital Finance and Innovation, Joint Committee
Reference
DOWNLOAD 261.55 KB
30/11/2023
ESAs JC Factsheet Sustainable Finance
ESAs Joint Committee Sustainable Finance Factsheet
Investor protection, Joint Committee, Sustainable finance
Reference
DOWNLOAD 1.21 MB
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Summary
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Translated versions
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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
DOWNLOAD 864.56 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
04/10/2023
JC 2023 25
Joint Committee Work Programme 2024
Joint Committee
Reference
DOWNLOAD 234.71 KB
17/07/2023
JC 2023 36
Annex II for the template register of information at (sub)consolidated level
Digital Finance and Innovation, Joint Committee
Reference
DOWNLOAD 82.48 KB
17/07/2023
JC 2023 36
Annex I for the template register of information at Entity level
Digital Finance and Innovation, Joint Committee
Reference
DOWNLOAD 67.35 KB
21/06/2023
Inflation factsheet
Factsheet on how do inflation and the rise in interest rates affect my money
Investor protection, Joint Committee
Reference
DOWNLOAD 3.41 MB
Related documents
Summary
Translated versions
AT
, BE
, BG
, EL
, CS
, DE
, DA
, ET
, EL
, ES
, FI
, FR
, HR
, HU
, GA
, IT
, LT
, LU
, LV
, MT
, NL
, PL
, PT
, RO
, SV
, SL
, SK
19/06/2023
JC 2023 40
DORA public consultation on the first batch of policy products
Digital Finance and Innovation, Joint Committee
Reference
DOWNLOAD 224.36 KB
12/04/2023
ESMA34-45-1218
Joint Consultation Paper on the review of SFDR Delegated Regulation regarding PAI and financial product disclosures - Reply form
Joint Committee, Sustainable finance
Reference
DOWNLOAD 465.94 KB
29/03/2023
ESMA32-63-905
List of decisions included 27th Extract
Financial reporting
Reference