Insight
European common enforcement priorities for 2022 annual reports
ESMA has issued its annual Public Statement on European Common Enforcement Priorities
The 2022 enforcement priorities emphasizes the need for adequate transparency regarding the impacts of climate related matters, Russia’s invasion of Ukraine and macroeconomic environment, and covers the financial statements, non-financial statements and APMs.
The 2022 enforcement priorities for annual reports prepared in accordance with IFRS emphasizes the need for adequate transparency regarding the impacts of climate related matters, Russia’s invasion of Ukraine and macroeconomic environment, and covers the financial statements, non-financial statements and alternative performance measures (APMs).
Read a summary of the 2022 enforcement priorities in the document to download.
