The European Parliament is scheduled to vote in their 1 April plenary session on whether to fast-track the ‘stop the clock’ proposal, which would delay Corporate Sustainability Reporting Directive (CSRD) requirements for Wave 2 and 3 companies by two years.
The IFRS Foundation’s ITCG, or IFRS Taxonomy Consultative Group met this week and at the top of the agenda was a run down on ESMA’s consultation on the digitisation of sustainability and further financial disclosures.
The European Securities and Markets Authority (ESMA) is proposing changes to the reporting framework for private securitisations under the Securitisation Regulation (SECR). In a new consultation paper, ESMA suggests a simplified disclosure template aimed at reducing regulatory burdens while maintaining transparency.
Last week, we reported on the European Securities Markets Authority (ESMA)’s release of the 2024 taxonomy and conformance suite. We need to clarify the timeline for its entry into force and application. While the 2024 taxonomy is now available on the ESMA website, EU filers will need to hold off using it for a couple more weeks.
On 13 December, the European Securities and Markets Authority (ESMA) published a consultation outlining its proposals to extend the European Single Electronic Format (ESEF) to sustainability reporting.
The European Securities Markets Authority (ESMA) released on Wednesday its 2024 taxonomy and conformance suite. This release incorporates the Calc 1.1 specification into the requirements by way of the IFRS 2024 taxonomy, adopts the IFRS 2024 taxonomy and makes some minor changes to business rules.
Last week the European Securities and Markets Authority (ESMA) rolled out its 2024 European Common Enforcement Priorities (ECEP) for corporate reporting. This year, the European Securities and Markets Authority (ESMA) is doubling down on “double materiality,” the idea that sustainability reporting should capture not only financial impacts but also broader social and environmental ones.
As carbon pricing schemes expand, their growing presence is poised to reshape financial reporting, with dwindling free carbon allowances set to bring these programmes into sharper focus on company balance sheets.
Yesterday the European Securities Markets Authority (ESMA) published the 2024 edition of its ESEF reporting manual. The changes are relatively minor (not unexpected this year) but include guidance on anchoring and on dealing with empty or “dash” facts.
Earlier this month the European Securities and Markets Authority (ESMA) published a Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI) and a Public Statement on the initial application of the European Sustainability Reporting Standards (ESRS).
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