ESMA

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ESMA sets strict 2024 priorities, with double materiality at the forefront

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.

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Carboncarbon pricingClimateESMASustainability

ESMA to issuers: let’s lift the fog on carbon allowances

By Editor

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.

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ESEFESMAGuidance

New ESEF Reporting Manual

By Editor

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.

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EnforcementESMAGLESI

ESMA bolsters corporate sustainability reporting with new guidelines

By Editor

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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CWGESMAVolunteer

Call for volunteers: Join ESMA’s consultative working group

By Editor

The European Securities and Markets Authority (ESMA) is seeking expressions of interest for its Consultative Working Group (CWG) within the Disclosure Working Group (DWG). The CWG plays a crucial role in shaping ESMA’s objectives of investor protection, market integrity, and financial stability through single rulebook work and strengthening supervisory approaches and practices across Member States.

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EBAEIOPAESGESMASFDR

ESAs respond to stakeholder feedback with Inline XBRL for SFDR

By Editor

The three European Supervisory Authorities (ESAs) – EBA, EIOPA, and ESMA – have issued key amendments to the draft Regulatory Technical Standards (RTS) that complement the EU’s Sustainable Finance Disclosure Regulation (SFDR). These adjustments are aimed at fortifying the existing SFDR framework and responding to the evolving landscape of sustainable finance.

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ESMAEUGuidance

ESMA guidance drops

By Editor

The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published an update to the European Single Electronic Format (ESEF) XBRL taxonomy 2022 files and the ESEF Conformance Suite 2023 to facilitate the implementation of the ESEF Regulation.

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EBAEIOPAESMAEUSupervision

European supervisory authorities unveil joint independence criteria

By Editor

The European Banking Authority (EBA), European Insurance and Occupational Pensions Authority (EIOPA), and European Securities and Markets Authority (ESMA) have jointly released criteria on the independence of supervisory authorities.

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DRSPESMAEU

ESMA’s conducts first annual assessment of data reporting service providers

By Editor

The European Securities and Markets Authority (ESMA) has undertaken its inaugural annual assessment of Data Reporting Service Providers (DRSPs). Drawing on data from 2022, the assessment found that two DRSPs have exceeded derogation thresholds, putting them in sights of ESMA for supervision next year, if they exceed the criteria again.

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Crypto-assetsESMAiXBRLMiCA

ESMA looks to expand Inline XBRL mandates?

By Editor

The European Securities and Markets Authority (ESMA) has just unveiled its second consultation regarding the regulation of markets in crypto-assets (MiCA). Since MiCA came into force this June, ESMA has been empowered to establish technical standards and guidelines for specific MiCA provisions.

Items tagged with "ESMA"

ESMA sets strict 2024 priorities, with double materiality at the forefront

ESMA to issuers: let’s lift the fog on carbon allowances

New ESEF Reporting Manual

ESMA bolsters corporate sustainability reporting with new guidelines

Call for volunteers: Join ESMA’s consultative working group

ESAs respond to stakeholder feedback with Inline XBRL for SFDR

ESMA guidance drops

European supervisory authorities unveil joint independence criteria

ESMA’s conducts first annual assessment of data reporting service providers

ESMA looks to expand Inline XBRL mandates?

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ESMA

Items tagged with "ESMA"

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