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
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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
ESMA32-193237008-1793
Statement on European Common Enforcement priorities for 2023 annual reports
Financial reporting, Issuer disclosure, Sustainable finance
Statement
DOWNLOAD 225.71 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
19/10/2023
ESMA32-1283113657-1080
Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
Financial reporting
Letter
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19/10/2023
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
09/10/2023
ESMA32-193237008-3341
28th Extract from the EECS’s Database of Enforcement
Financial reporting
Report
DOWNLOAD 403.17 KB
29/09/2023
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
29/09/2023
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
28/09/2023
ESMA71-545613100-2351
ESMA Work Programme 2024 focus on digital change and the green transition - Press Release
About ESMA, Press Releases
Press Release
DOWNLOAD 65.44 KB
31/08/2023
ESMA50-1389274163-2651
ESMA sees prevailing market uncertainty as downside risks rise - Press Release
Press Releases, Risk monitoring
Press Release
DOWNLOAD 180.58 KB
02/08/2023
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
02/08/2023
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
17/07/2023
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
17/07/2023
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
12/07/2023
ESMA71-545613100-2340
ESMA seeks first input on detailed rules for crypto markets - Press Release
Digital Finance and Innovation, Press Releases
Press Release
DOWNLOAD 146.48 KB
16/06/2023
ESMA71-545613100-2327
2022 Annual Report - Press Release
About ESMA, Board of Supervisors, Management Board, Press Releases
Press Release
DOWNLOAD 186.09 KB
Related documents
Summary
ESMA in 2022 - Focus on financial stability and investor protection
Translated versions
15/06/2023
ESMA50-1490586361-4009
ESMA launches Data Strategy for the next five years - Press Release
About ESMA, Market data, Press Releases
Press Release
DOWNLOAD 144.89 KB
01/06/2023
ESMA71-545613100-2323
ESAs put forward common understanding of greenwashing and warn on risks - Press release
Press Releases, Sustainable finance
Press Release
DOWNLOAD 143.47 KB
31/05/2023
ESMA71-545613100-2325
ESMA launches Fifth Stress Test Exercise for Central Counterparties - Press Release
CCP, Press Releases
Press Release
DOWNLOAD 229.58 KB