ESMA announces enforcement priorities for 2022 financial statements

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28 Oct, 2022

The European Securities and Markets Authority (ESMA) has announced the priority issues that the assessment of listed companies' 2022 financial statements will focus on. A special focus is on Russia’s invasion of Ukraine and climate-related disclosures.

The common enforcement priorities related to 2022 IFRS financial statements include:

  • Climate-related matters
  • Russia’s invasion of Ukraine
  • Macroeconomic environment

In addition, the following topics will come under investigation:

  • Taxonomy-related disclosures
  • Reporting scope and data quality
  • Identification of APMs and reconciliations
  • Block tagging on ESEF

Please click for the public statement on enforcement priorities on the ESMA website, providing more background on each of the focus areas.

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