Consultation on reporting requirements and governance expectations for some supervised entities

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ESMA launched two consultations on proposed guidance for some of its supervised entities.

Consultation on periodic reporting 

The Consultation Paper sets out the information ESMA expects to receive and a timeline for supervised entities to provide the required information. The objective of the Draft Guidelines is to ensure consistency in cross-sectoral reporting.  

The proposed Guidelines aim to: 

  • ensure a harmonised approach to periodic reporting; 
  • increase consistency and usability of the reported information;  
  • establish proportionate reporting based on the risk profile of the supervised entity; and 
  • reduce the reporting burden by tailoring reporting frequencies to a risk-based supervisory approach 
Consultation on supervisory expectations for management bodies 

The Consultation Paper sets out ESMA’s supervisory expectations in relation to good practice in governance arrangements, such as on the role, operation, and effectiveness of the management bodies of the entities supervised by ESMA. The proposed guidance is also aimed at future supervised entities. 

In addition, this consultation seeks feedback from systemically important Third Country Central Counterparties (Tier 2 TC CCPs). 

Responding to these papers

ESMA invites comments on all matters in these papers and in particular on the specific questions summarised in Annex 1. Comments are most helpful if they:

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

ESMA will consider all comments received by 18 October 2024. 

All contributions should be submitted online 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 paper may be of interest to users of benchmarks, users of credit ratings, Benchmark Administrators, Credit Rating Agencies, Data Reporting Service Providers and their participants, Securitisation Repositories and their participants, Trade Repositories and their participants, and entities interested in applying to be a registered Benchmark Administrator, a Credit Rating Agency, a Data Reporting Service Provider, a Securitisation Repository or a Trade Repository.

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