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Items tagged with "EU"

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Data collection begins for ESAP hub

Five years on from project launch, the European Securities and Markets Authority (ESMA) has officially kicked off the first phase of data collection for the European Single Access Point (ESAP).

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What 905 ESRS statements reveal about ESG reporting in Europe

EFRAG has published the 2026 edition of its State of Play report, an evidence-based assessment of ESRS implementation drawing on 905 assured FY2025 sustainability statements, up from 656 in the inaugural edition, and evaluated against an expanded set of 18 questions that, for the first time, extend to governance disclosures.

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EDGAR Next is now mandatory for all filers. 

ESAs open consultations on Taxonomy KPIs

The EBA has published a Discussion Paper exploring a proposal to simplify key performance indicators (KPIs) under the Taxonomy Disclosures Delegated Act (Article 8 of the Taxonomy Regulation).

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EBA updates validation rules for supervisory reporting

The European Banking Authority (EBA) has issued the latest updates to the validation rules in use in its reporting frameworks. It highlights rules that have been deactivated, reactivated and changed severity status.

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EBA’s 2025 Annual Report puts data integration centre stage

The European Banking Authority (EBA) has published its 2025 Annual Report, setting out a year’s work dominated by two themes: simplifying the EU’s banking rulebook, and modernising the way supervisory data is collected and shared.

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EBA consults early on a simplified, climate-aware stress test

The European Banking Authority (EBA) has published the draft methodology, templates and guidance for its 2027 EU-wide stress test on 11 June 2026, launching the industry consultation earlier than in previous cycles to give the 63 participating banks more time to prepare.

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EFRAG reviews a pivotal year for European reporting

The European Financial Reporting Advisory Group (EFRAG) has published its 2025 Annual Review, offering a full run down of what could be described as a rollercoaster of a year in European corporate reporting.

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CSRD Revisions and Digital Reporting – update from the European Commission

The European Commission’s Omnibus I package, agreed by EU co-legislators on 9 December 2025, has substantially reshaped the scope and content of the Corporate Sustainability Reporting Directive.

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puzzle

ESMA pushes for ‘report once’ across EU funds and transactions reporting

ESMA published two complementary reports on 4 May, setting out a detailed vision for a significantly simplified European regulatory reporting landscape: one addressing investment funds, the other transaction reporting across financial markets.

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EBA consults on major simplification of supervisory reporting

The European Banking Authority (EBA) recently launched what it is calling an “unprecedented simplification package” for EU supervisory reporting. The consultation proposes cutting the total number of data points in EU harmonised reporting by around 50%.

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