The European Securities and Markets Authority (ESMA), the European financial markets regulator and supervisor, has outlined the European Common Enforcement Priorities (ECEP) for the 2026 annual financial reports of listed issuers.  The priorities identify the following areas of focus for issuers when preparing their annual financial reports: * IFRS financial statements: * Geopolitical risks and uncertainties * Restructuring provisions and debt restructuring * Sustainability statements under the European Sustainability Reporting Standards (ESRS): * Continuing progress in applying materiality assessment * Providing connected information on impacts, risks and opportunities (IROs), policies, actions and targets (PATs), and metrics * European Single Electronic Format (ESEF) digital reporting: * Common ESEF filing errors found in the statement of changes in equity ESMA reaffirms its commitment to simplification and burden reduction, while maintaining a strong focus on investor protection and market stability. In this context, as in previous years, ESMA underlines the importance of materiality assessments when preparing and disclosing information to the market. ESMA has also published the 31st extract from the FRWG (EECS) database of enforcement. The document contains seven decisions relating to the application of IFRS Accounting Standards and ESMA’s Guidelines on Alternative Performance Measures (APM Guidelines). Next steps Issuers, auditors, and supervisory bodies should apply these recommendations where relevant, taking into account their materiality and relevance for the issuer’s operations and reporting. Related Documents Date Reference Title Download Select 13/10/2026 ESMA32-2064178921-9738 Statement on the European common enforcement priorities for 2026 corporate reporting 13/10/2026 ESMA32-2064178921-9265 31st extract from the FRWG (EECS)’s database of enforcement 13/10/2026 ECEP 2026 ECEP package

The history of the Early Childhood Education Program dates back over 100 years. In 1927, Berkeley founded the Institute of Child Welfare (now the Institute of Human

Le Centre d'éducation pour une société durable (Esd) a organisé la première édition de la « Classe ouverte politique » du projet École citoyenne d'engagement politique (Ecep), le jeudi 28 mai 2026, à Abidjan-Cocody.

Dans le cadre du renforcement de la culture démocratique, de la promotion de l'engagement citoyen responsable et de la formation de leaders conscients des enjeux de gouvernance, de paix et de développement durable, le centre d'Éducation pour une société durable (Esd) a initié l'École citoyenne d'engagement politique (Ecep). Le lancement officiel de cette école s'est tenu le 6 février 2026, à Abidjan-Plateau. Ce projet

The European Securities and Markets Authority (ESMA), the European financial markets regulator and supervisor, has outlined the European Common Enforcement Priorities (ECEP) for the 2025 annual financial reports of listed issuers. ESMA asks issuers to focus on the following areas in their 2025 annual financial reports, in addition to general considerations: * IFRS financial statements: * Geopolitical risks and uncertainties * Segment reporting * Sustainability statements: * Materiality considerations in reporting under the European Sustainability Reporting Standards (ESRS) * Scope and structure of the sustainability statements * ESEF digital reporting: * Common ESEF filing errors found in the Statement of Cash Flows This year’s priorities reaffirm ESMA’s commitment to simplification and burden reduction, while maintaining a strong focus on investor protection and market stability. In addition, the statement published today highlights the importance of connectivity between financial and sustainability information, recent IFRS developments, and consistent use of alternative performance measures.    ESMA has also published a fact-finding exercise on the 2024 corporate sustainability reporting practices by European issuers under ESRS Set 1. It examines disclosures on the double materiality assessment process and its outcomes, providing insights on enforcement priorities and future regulatory improvements. Next steps Issuers, auditors and supervisory bodies should consider the topics and recommendations when preparing, auditing, and supervising the 2025 annual financial reports. Issuers should take the recommendations into account based on their materiality and relevance for the issuer’s operations and annual financial report.

The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has issued today its annual European Common Enforcement Priorities (ECEP) Statement for 2024 corporate reporting.   ESMA and European enforcers…

The priorities relate to the IFRS financial statements, sustainability statements and ESEF reporting of listed companies. The Public Statement lists the specific topics for each area of reporting. At the end of the statement, the ESMA discusses other topical issues.

Lisätietoja antaa vanhempi asiantuntija Nina Lindeman, nina.lindeman(a)finanssivalvonta.fi