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6434 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA22-1669215091-5394 Summary of conclusions joint Board of Supervisors and Securities and Markets Stakeholder Group meeting - 5 July 2023 Board of Supervisors, Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 171.43 KB
ESMA Newsletter Newsletter October 2023 ESMA newsletter Reference DOWNLOAD 9.41 MB
ESMA33-128-777 List of designated competent authorities under Securitisation Regulation Securitisation Reference DOWNLOAD 347.33 KB
ESMA71-545613100-2381 Froukelien Wendt's keynote speech at EACH CCP Risk Management Summit, 19 October 2023 CCP, Speeches Speech DOWNLOAD 115.85 KB
ESMA50-524821-2954 TRV Article - Evolution of EEA share market structure since MiFID II Risk monitoring, Trading Report DOWNLOAD 376.04 KB
ESMA32-67-802 Compliance table on the Guidelines on the enforcement of financial information Guidelines and Technical standards, Transparency Compliance table DOWNLOAD 156.53 KB
ESMA34-1615031185-543 Compliance table on the revised Guidelines on 2022 stress tests scenarios under the MMF Regulation Fund Management, Guidelines and Technical standards Compliance table DOWNLOAD 298.67 KB
ESMA70-872942901-35 Q&A on MiFID II and MiFIR transparency topics Trading Q&A DOWNLOAD 985.2 KB
ESMA91-398-6343 Memorandum of Understanding between ESMA and Otoritas Jasa Keuangan (‘OJK’, the Indonesia Financial Services Authority) related to CCPs Established in Indonesia CCP, International cooperation Reference DOWNLOAD 263.98 KB
JC 2023 17 Joint European Supervisory Authorities’ criteria on the independence of supervisory authorities Joint Committee, Supervisory convergence Report DOWNLOAD 336.07 KB
BoA-D-2023-03 Board of Appeal of the ESAs - Decision on Dubai Commodities Clearing Corporation (DCCC) vs ESMA Board of Appeal Decision DOWNLOAD 313.35 KB
ESMA32-1283113657-1041 Report - Disclosures of Climate Related Matters in the Financial Statements Financial reporting, Sustainable finance Report DOWNLOAD 1.35 MB
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
ESMA71-702228251-2719 2023 European Common enforcement priorities (ECEP) statement - visuals Financial reporting, Issuer disclosure, Sustainable finance Reference DOWNLOAD 864.56 KB
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
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. 

Visuals: 2023 ECEP statement

Video: Report on disclosure of climate-related matters in the financial statements

Translated versions
ESMA50-524821-2963 TRV Article - The August 2022 surge in the price of natural gas futures Risk monitoring, Trading Report DOWNLOAD 362.66 KB
ESMA74-362-2281 Guidelines for reporting under EMIR Guidelines and Technical standards, Market data, Trade Repositories Guidelines & Recommendations DOWNLOAD 3.33 MB
Related documents
Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
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
ESMA24-450544452-1852 Verena Ross Opening Statement - 2023 ECON Annual Hearing, 23 October 2023 About ESMA, Board of Supervisors, Digital Finance and Innovation, Investor protection, Market data, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 163.29 KB
Related documents Annex to the Opening Statement - 2023 ECON Annual Hearing, 23 October 2023
Summary
Translated versions