Consultation on the ESEF RTS for sustainability reporting and on the amendments to the EEAP RTS

Responding to this paper

ESMA invites comments on all matters in this paper and in particular on the specific questions summarised in Annex I. Comments are most helpful if they:

• respond to the question stated;
• indicate the specific question to which the comment relates;
• contain a clear rationale; and
• describe any alternatives ESMA should consider.

ESMA will consider all comments received by 31 March 2025. All contributions should be submitted online under the relevant consultation using the provided reply form.

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?

All interested stakeholders are invited to respond to this Consultation Paper. ESMA specially seeks feedback from undertakings, auditors, investors, other users of financial information and other electronic reporting stakeholders at large impacted by the Regulation specifying the European single electronic reporting format (Regulation (EU) 2019/815). This includes, among others, issuers whose securities are admitted to trading on a regulated market under the Transparency Directive (Directive 2004/109/EC). Additionally, following the amendment by the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) to the Accounting Directive (Directive 2013/34/EU) the consultation extends to all those undertakings subject to sustainability reporting obligations under articles 19a and 29a in particular, large undertakings and undertakings of large groups.