ESMA Announces Enforcement Priorities for 2021 Annual Financial Reports
04 November 2021
The European Securities and Markets Authority (ESMA) has announced the priority issues that it plans to focus on for listed companies’ 2021 financial statements. ESMA has announced a particular focus on COVID-19 and climate-related disclosures, as well as expected credit losses (ECL) for lending institutions.
The full public statement may be accessed here.