Consultation on Draft Guidelines on Enforcement of Sustainability Information

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Sustainable finance

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.

Activity Institution Download
Government, Regulatory and Enforcement European Environment Agency
  • 204614
Others Frank Bold Society
  • 204659
Others Accountancy Europe
  • 204675
Investment Services Eumedion
  • 204705
Insurance and Pension FRANCE ASSUREURS
  • 204725
Others ENNHRI (European Network of National Human Rights Institutions))
  • 204732
Banking Polish Bank Association
  • 204754
Others AFEP
  • 204761
Legal and Accountancy Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) [Institute of Public Auditors in Germany, Incorporated Association (IDW)]
  • 204785
Others SEG - Polish Association of Listed Companies
  • 204792
Others ASSIREVI - Association of the italian audit firms
  • 204795
Legal and Accountancy PwC IL
  • 204802
  • 204803
Legal and Accountancy European Contact Group
  • 204804
Issuers Confederation of Danish Industry
  • 204824
Issuers Deutsches Aktieninstitut e.V.
  • 204837
European Union Agency for Fundamental Rights
  • 205482