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The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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6331 documents
Date Reference Title Sections Type Main document Info
29/11/2023 ESMA63-43-2401 Budget Amendment n.2 for 2023 About ESMA Reference DOWNLOAD 312.85 KB
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
29/11/2023 ESMA32-1283113657-1139 Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 Financial reporting, Speeches, Sustainable finance Speech DOWNLOAD 190.06 KB
Related documents
Summary

State of play in financial reporting
Translated versions
28/11/2023 ESMA70-151-2218 Public Register for the Clearing Obligation under EMIR Post Trading Reference DOWNLOAD 751.33 KB
24/11/2023 ESMA34-44599010-313 Verena Ross' speech at EFAMA Investment Management Forum, 24 November 2023 Fund Management, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 181.58 KB
22/11/2023 ESMA30-1668416927-2548 Concept of estimates across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 174.82 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concepts of sustainable investments and environmentally sustainable activities in 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
22/11/2023 ESMA30-379-2279 Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 323.73 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across 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
22/11/2023 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
20/11/2023 ESMA81-1071567537-90 Comparative Table of Available Term €STR Rates Benchmarks Reference DOWNLOAD 256.17 KB
16/11/2023 ESMA75-840896669-368 Verena Ross' speech at Malta FSA Forum on MiCA, 16 November 2023 Digital Finance and Innovation, Speeches Speech DOWNLOAD 186.54 KB
Related documents
Summary

Innovation with protection: the next steps on the MiCA journey
Translated versions
16/11/2023 ESMA82-402-39 List of Synthetic Securitisations notified to ESMA Securitisation Reference DOWNLOAD 59.66 KB
16/11/2023 ESMA70-155-11635 CSD Register Post Trading Reference DOWNLOAD 1.49 MB
15/11/2023 ESMA32-1399193447-528 Call for Expression of Interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 160.09 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Reporting
Summary
Translated versions
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
15/11/2023 ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
Summary
Translated versions
15/11/2023 ESMA32-1399193447-532 Application form - Call for expression of interest ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 43.07 KB
14/11/2023 ESMA42-110-812 Notifications of Compliance with Guidelines – Overview Table Guidelines and Technical standards Reference DOWNLOAD 148.49 KB
14/11/2023 ESMA22-1669215091-5472 Summary of conclusions Management Board - 3 October 2023 Management Board Summary of Conclusions DOWNLOAD 320.87 KB
14/11/2023 ESMA22-1669215091-5478 Summary of conclusions TRACE DBP - 4 October 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 173.37 KB
14/11/2023 ESMA22-1669215091-5476 Summary of conclusions Board of Supervisors - 3-4 October 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 517.93 KB