ESMA announces enforcement priorities for 2022 financial statements
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.
