The European Supervisory Authorities (ESAs) – the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities and Markets Authority (ESMA) – released a consultation paper with proposed amendments to the Delegated Regulation of the Sustainable Finance Disclosure Regulation (SFDR).
The EFRAG General Assembly has approved updates to its Due Process Procedures for Sustainability Reporting Standard Setting (DPP) to align them with the final provisions contained in the Corporate Sustainability Reporting Directive (CSRD).
The European Securities and Markets Authority (ESMA) has published its 2022 Corporate Reporting Enforcement and Regulatory Activities Report, outlining activities related to financial and non-financial information, and European Single Electronic Format (ESEF) reporting.
This week the European Supervisory Authorities (ESAs), together with the European Central Bank (ECB) published a statement encouraging disclosure standards for climate-related data on securitised assets.
The European Financial Reporting Advisory Group (EFRAG) recently published the basis for conclusions which accompany the first set of draft European Sustainability Reporting Standards (ESRS), submitted to the European Commission in November 2022.
The European Banking Authority (EBA) has published a revised list of validation rules to accompany its reporting standards (Implementing Technical Standards, Regulatory Technical Standards and Guidelines).
The European Financial Reporting Advisory Group (EFRAG) has published over 20 educational videos diving into the first set of European Single Reporting Standards (ESRS). The ESRS are the EU’s sustainability reporting standards, designed to promote consistency and comparability in sustainability reporting.
The European Financial Reporting Advisory Group Financial Reporting Technical Expert Group (EFRAG FR TEG) has renewed the mandate of six of its members, and welcomed Jens Berger as Acting Chair.
The European Banking Authority (EBA) is seeking comments on proposed draft Implementing Technical Standards (ITS) on supervisory disclosures. The updated ITS reflects changes to the EU legal framework related to supervisory reporting and investment firms (Capital Requirements Regulation and Capital Requirements Directive).
This week the European Supervisory Authorities (ESAs) held a technical discussion on the upcoming Digital Operational Resilience Act (DORA). DORA aims to harmonise digital operational resilience requirements across the EU, and will enter into force on 16 January 2023, applicable from 17 January 2025.