Off to a good start: first application of ESRS by large issuers

Descargar recurso
Off to a good start: first application of ESRS by large issuers

Detalles

The European Securities and Markets Authority (ESMA), the EU's financial markets regulator and supervisor, has published a Public Statement on the first implementation of the European Sustainability Reporting Standards (NEIS, or ESRS), to support large issuers in the learning process associated with implementing these new reporting requirements.
Under the title "Off to a good start: first application of ESRS by large issuers", with this declaration, ESMA aims to support large issuers to overcome the learning curve associated with the application of these new reporting requirements.
The statement is in line with the recommendations proposed in ESMA's recently published position paper "Building more effective and attractive capital markets in the EU". This document seeks to promote EU capital markets as a hub of green finance, which should include efforts to clarify the disclosure of sustainability information in order to make it easier for investors to understand, including through the use of sustainability labels/categories, as needed; reducing complexity and increasing clarity for the industry can also serve to ease compliance burdens; and to improve the coherence of supervision between national EU authorities, by promoting the harmonisation of implementation results.

Recursos relacionados