On 24 October, ESMA released its annual Public Statement outlining the European Common Enforcement Priorities (ECEP) for the 2024 annual financial reports of issuers listed on European Economic Area (EEA) regulated markets.
The statement identifies key priorities across three areas – IFRS financial statements, sustainability statements, and European Single Electronic Format (ESEF) reporting – along with general considerations and reminders.
ESMA 2024 Common Enforcement Priorities for Corporate Reporting.pdf
Insurance Europe