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ESMA publishes three reports including the annual public statement setting out the 2023 European common enforcement priorities

The European Securities and Markets Authority (ESMA) has issued three reports.

  • the annual Public Statement setting out the European common enforcement priorities (ECEP) for the 2023 annual financial reports. The ECEPs Statement is available here.
  • a Report dealing with the disclosure of climate-related matters in financial statements – The Heat is On: Disclosures of Climate-Related Matters in the Financial Statements which can be accessed here.
  • a Report setting out the results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation which may be accessed via this link.