28/05/2024
ESMA32-2009130576-3011
Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2024
Electronic reporting
Final Report
DOWNLOAD 10.54 MB
24/05/2024
ESMA32-992851010-1454
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs
Issuer disclosure, Sustainable finance
Letter
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13/05/2024
ESMA32-992851010-1469
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance
Financial reporting, Issuer disclosure, Sustainable finance
Letter
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26/03/2024
ESMA32-193237008-8269
2023 Corporate Reporting Enforcement and Regulatory Activities Report
Corporate Finance, Electronic reporting, Prospectus
Report
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20/03/2024
ESMA32-1188985980-348
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity
Financial reporting, Issuer disclosure
Letter
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20/03/2024
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
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08/03/2024
ESMA63-1678099970-684
Procurement plan overview
Procurement
Reference
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05/03/2024
ESMA/2024/MVP/0001-ExA
Negotiated procedure – Legal advice for CTP selection procedure – DEADLINE for expression of interest 18/3/2024
Procurement
ONGOING Procedure
Related documents
Summary
This public procurement procedure is for “Legal advice for CTP selection procedure”:
For more information and for expression of interest, please use this link: https://etendering.ted.europa.eu/cft/cft-display.html?cftId=16244
Please note that registration in the eTendering website will give you access to the following functionalities:
Submission of questions;
Notifications related to changes to the planned call for tenders.
ESMA strongly advises registering and subscribing to ensure that no information related to the tender procedure is missed.
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
19/01/2024
ESMA32-1283113657-1108
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7)
Corporate Finance, Financial reporting, Issuer disclosure
Letter
DOWNLOAD 229.35 KB
08/12/2023
ESMA32-64431002-518
Letter to IASB on Exposure Draft Annual Improvements – Volume 11
Corporate Finance, Issuer disclosure
Letter
DOWNLOAD 226.18 KB
07/12/2023
ESEF Conformance Suite 2023
ESEF Conformance Suite 2023
Electronic reporting
Reference
DOWNLOAD 2.05 MB
07/12/2023
ESMA32-60-887
ESEF Taxonomy 2022
Electronic reporting
Reference
Related documents
Summary
ESEF taxonomy 2022 - entry points
Main document:
ESEF taxonomy 2022 v1.1
Related documents:
ESEF XBRL Taxonomy Documentation 2022
ESEF Taxonomy 2022 Architecture
ESEF Validation Rules 2022 v 1.1
Copyright notice © IFRS Foundation
Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.
The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.
The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.
Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
Translated versions
05/12/2023
ESMA71-545613100-2402
Making finance work for a sustainable future - Press Release
Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Press Releases, Sustainable finance
Press Release
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05/12/2023
ESMA71-702228251-2720
ESMA contributions to sustainable finance - visuals
Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance
Reference
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29/11/2023
ESMA32-389550249-174
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 224.52 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
ESMA32-193237008-1793
Statement on European Common Enforcement priorities for 2023 annual reports
Financial reporting, Issuer disclosure, Sustainable finance
Statement
DOWNLOAD 225.71 KB
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
DOWNLOAD 641.86 KB