ESMA updates overview of national authorities’ compliance with sustainability enforcement guidelines

The European Securities and Markets Authority (ESMA) has published an updated overview of how national competent authorities comply with its Guidelines on Enforcement of Sustainability Information (GLESI), first issued in July 2024. ESMA previously noted that early application of the guidelines should be proportionate and realistic, due to different interpretations of the European Sustainability Reporting Standards (ESRSs), uneven transposition of the Corporate Sustainability Reporting Directive (CSRD) and the Omnibus legislative process.

The updated overview is the available at the link.