Consultation on Draft Guidelines on Enforcement of Sustainability Information
Responding to this paper
ESMA invites comments on all matters in this paper and in particular on the specific questions summarised in Annex III. Comments are most helpful if they:
- respond to the question stated;
- contain a clear rationale; and
- describe any alternatives ESMA should consider.
ESMA will consider all comments received by 15 March 2024. All contributions should be submitted using the response form below.
Publication of responses
All contributions received will be published following the close of the consultation, unless you request otherwise. Please clearly and prominently indicate in your submission any part you do not wish to be publicly disclosed. A standard confidentiality statement in an email message will not be treated as a request for non-disclosure. A confidential response may be requested from us in accordance with ESMA’s rules on access to documents. We may consult you if we receive such a request. Any decision we make not to disclose the response is reviewable by ESMA’s Board of Appeal and the European Ombudsman.
Data protection
Information on data protection can be found under the heading Legal Notice and Data Protection.
Who should read this paper?
This consultation paper will be of interest to listed undertakings required to publish sustainability information by the Corporate Sustainability Reporting Directive and Article 8 of the Taxonomy Regulation, to investors and other users of sustainability information and to auditors and independent assurance services providers.