Enforcement priorities for European supervisors of corporate reporting have been published

The European Securities and Markets Authority (ESMA) has issued the European Common Enforcement Priorities (ECEP) applying to corporate reporting for the financial year 2024. The priorities cover listed companies’ IFRS financial statements, sustainability disclosures and ESEF reporting. The statement defines in more detail the priorities for each of these three sections. Furthermore, at the end of the statement, ESMA calls attention to other topical matters.

In addition to the annual statement on enforcement priorities, on 8 October 2024, ESMA issued a statement on accounting approaches to carbon allowances: Clearing the smog – accounting for carbon allowances in the financial statements.

For further information, please contact:

Nina Lindeman, Senior Specialist, nina.lindeman(at)fiva.fi