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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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523 documents
Date Reference Title Sections Type Main document Info
2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 87.44 KB
ESMA32-334-551 ESMA Responses to online survey questions on ESRS Sustainable finance Reference DOWNLOAD 316.1 KB
ESMA32-334-549 ESRS consultation cover letter Sustainable finance Letter DOWNLOAD 172.93 KB
ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 263.26 KB
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB
ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Issuer disclosure Letter DOWNLOAD 448.88 KB
ESMA71-99-1423 QA Fast Track Peer Review - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Q&A DOWNLOAD 248.14 KB
ESMA34-45-1218 Response form CP Taxonomy Disclosures Joint Committee, Sustainable finance Reference DOWNLOAD 569.44 KB
ESMA24-442-152 Verena Ross' speech at Latvian Capital Market Forum 2023, 8 February 2023 Investor protection, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 134.02 KB
ESMA30-379-2281 ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 351.39 KB
Related documents Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions
2016/1668 2016-1668 ESMA feedback statement on ESEF Issuer disclosure, Electronic reporting, Transparency Report DOWNLOAD 6.98 MB
2016/1682 2016-1682 Press Release on Feedback Statement on ESEF Issuer disclosure, Electronic reporting, Press Releases, Transparency Press Release DOWNLOAD 225.03 KB
ESMA71-702228251-2719 2023 European Common enforcement priorities (ECEP) statement - visuals Financial reporting, Issuer disclosure, Sustainable finance Reference DOWNLOAD 864.56 KB
JC 2023 42 2023 Joint ESAs Report on the extent of voluntary disclosure of principal adverse impacts under SFDR Joint Committee, Sustainable finance Report DOWNLOAD 445.61 KB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
ESMA22-105-661 Agenda for open hearing on sustainable finance Sustainable finance Reference DOWNLOAD 129.15 KB
2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Issuer disclosure Letter DOWNLOAD 137.01 KB
JC Q&As SFDR Amendments to answers to questions on the interpretation of Regulation (EU) 2019/2088 SFDR Joint Committee, Sustainable finance Q&A DOWNLOAD 532.41 KB
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
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