ESMA publishes report on corporate reporting enforcement and regulatory activities for 2023
ESMA publishes report on corporate reporting enforcement and regulatory activities for 2023
ESMA has published its 2023 corporate reporting enforcement and regulatory activities report. The report provides an overview of the activities related to the supervision and enforcement of financial information, non-financial information and European Single Electronic Format reporting carried out from 1 January 2023 to 31 December 2023 by the national enforcers in the European Economic Area and by ESMA.
The enforcers undertook examination of 703 issuers for IFRS reporting and 389 issuers for non-financial reporting. The examinations led to 250 actions taken related to financial reporting and 91 actions taken for non-financial reporting.
The report may be accessed here.
The enforcers undertook examination of 703 issuers for IFRS reporting and 389 issuers for non-financial reporting. The examinations led to 250 actions taken related to financial reporting and 91 actions taken for non-financial reporting.
The report may be accessed here.