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.