ESMA released its 2025 Corporate Reporting Enforcement and Regulatory Activities report, detailing how national enforcers and the regulator supervised corporate reporting across the EEA in 2025. The report shows that enforcement continued to push for disclosures that are material, transparent, entity‑specific and useful for decision‑making. 2025 marked the first year of enforcement of the European Sustainability Reporting Standards (ESRS) in in‑scope jurisdictions, alongside the use of ESMA’s Guidelines on Enforcement of Sustainability Information (GLESI). Digital reporting remained a priority, with authorities working to improve the quality, consistency and usability of marked‑up financial data under the European Single Electronic Format (ESEF). The document offers practical guidance for issuers, auditors and investors and assesses compliance with ESMA’s 2024 European Common Enforcement Priorities.
© European Securities and Markets Authority (ESMA).
Summary adapted from ESMA materials available at https://www.esma.europa.eu .
This document has been drafted using material downloaded from ESMA’s website.
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