News
News
Keyword
Sector
Year
Sort by:
ESMA updates the European Single Electronic Format (ESEF) Reporting Manual
September 14, 2023The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published its annual update of the Reporting Manual on the European Single Electronic Format. The purpose of the ESEF Reporting Manual is to promote a harmonised and consistent approach for the preparation of annual financial reports in the format specified in … Continued
See more...Developments in the Transposition of the Corporate Sustainability Reporting Directive in Ireland
July 11, 2023The Corporate Sustainability Reporting Directive, which entered into force in January 2023, sets out EU harmonied rules for annual reporting of sustainability matters by large companies, large public interest entities (PIEs) and listed SMEs (excluding micro-entities). The required disclosures must be provided in the management report (in Ireland, the directors’ report). The reporting requirements are … Continued
See more...