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ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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509 documents
Date Reference Title Sections Type Main document Info
ESMA32-1399193447-528 Call for Expression of Interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 160.09 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Reporting
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ESMA32-1399193447-527 Application form - Call for expression of interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 44.92 KB
ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
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ESMA32-1399193447-532 Application form - Call for expression of interest ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 43.07 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
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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
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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
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ESMA32-1283113657-1080 Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 Financial reporting, Issuer disclosure Letter DOWNLOAD 427.69 KB
Related documents Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
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ESMA32-1283113657-1118 Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 Financial reporting, Issuer disclosure Letter DOWNLOAD 440.37 KB
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
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ESMA32-193237008-3341 28th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 403.17 KB
ESMA32-1188985980-284 Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting, Issuer disclosure Letter DOWNLOAD 319.43 KB
Related documents Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
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ESMA32-1188985980-283 Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting, Issuer disclosure Letter DOWNLOAD 330.37 KB
Related documents Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
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ESMA 32-992851010-1019 Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards Financial reporting, Sustainable finance Letter DOWNLOAD 273.97 KB
ESMA32-992851010-1018 Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities Financial reporting, Sustainable finance Letter DOWNLOAD 237.73 KB
ESMA32-380-267 Report on the Implementation of SRD2 provisions on proxy advisors and the investment chain Corporate Governance, Prospectus Report DOWNLOAD 3.06 MB
ESMA32-1188985980-276 Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 297.64 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
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ESMA32-1188985980-275 Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 294.76 KB
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
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