argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: ESMA - IFRS - enforcement priorities

On October 28^th, 2022, the European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, published its annual Public Statement on European Common Enforcement Priorities, which shall include the impact of the war between Russia and Ukraine, the macroeconomic environment and climate-related matters, for what concerns financial and non-financial sectors. The 2022 enforcement priorities for financial statements prepared in accordance with IFRS are concerned with the consistency between the information disclosed within the IFRS financial statements and the non-financial information concerning climate-related matters, transparency of the impacts of Russia’s invasion of Ukraine, reflection of the current macroeconomic environment for employees benefits and financial instruments. The priorities related to non-financial statements include climate-related matters, better disclosures on taxonomy eligibility and transparency on the scope of the issuer’s non-financial reporting.