The European Securities and Markets Authority (ESMA) has published its annual Public Statement setting out the European common enforcement priorities (ECEPs) for 2025 annual corporate reports.
The Statement addresses priorities related to:
- IFRS financial statements – geopolitical risks and uncertainties, and segment reporting
- Sustainability statements – materiality considerations in reporting under ESRS, scope and structure of the sustainability statement, and disclosures relating to Article 8 of the Taxonomy Regulation
- European Single Electronic Format (ESEF) reporting – common errors found in the Statement of Cash Flows
View the ECEPs Statement.