Beyond the GAAP n°170 - Oktober 2022
Am 28. Oktober veröffentlichte die EU-Finanzmarktaufsichtsbehörde ESMA ihre gemeinsamen europäischen Durchsetzungsprioritäten für die jährliche finanzielle und nichtfinanzielle Berichterstattung für das Jahr 2022.
Unsurprisingly, ESMA expects full transparency from issuers in their 2022 financial statements on the various material impacts of climate-related matters, the war in Ukraine and the current macroeconomic environment. As regards non-financial reporting, climate-related matters are the key focus, with increased disclosure requirements on the horizon under the upcoming Corporate Sustainability Reporting Directive (CSRD). 2022 is also the first year for which quantitative data is required on the taxonomy alignment of entities’ activities under Article 8 of the Taxonomy Regulation.
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