argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: ESMA - Taxonomy Regulation - Financial Reporting Standards

On October 29^th, 2021, the European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, published an annual Public Statement on European Common Enforcement Priorities according to which the new priorities will concern specifically the impact of the pandemic and climate change as well as the guidance on the measurement of expected credit losses and highlight disclosure obligations pursuant to Article 8 of the Taxonomy Regulation. The Statement also contains priorities linked to financial statements prepared in accordance with International Financial Reporting Standards (IFRS), priorities relating to non-financial statements and other considerations related to Alternative Performance Measures (APMs). Anneli Tuominen, Interim Chair, said: “This year’s ECEP Statement reflects the continued volatility and uncertainty in the context of the COVID-19 pandemic and the need for transparency on its impacts, which is key to ensuring the stability of EU financial markets. The identified priorities also highlight how vital the inclusion of any material financial and non- financial information on climate-related matters is, in light of the growing importance for investors.”