ESMA sets out 2026 European Common Enforcement Priorities
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ESMA sets the European Common Enforcement Priorities (ECEP) for listed issuers' 2026 annual financial reports. For IFRS statements it focuses on geopolitical risks and on restructuring provisions and debt restructuring; for sustainability, on materiality assessment and connected ESRS information.
Key points
- IFRS: geopolitical risks and uncertainties; restructuring provisions and debt restructuring.
- ESRS: progress in materiality assessment and connected information on impacts, risks, policies, targets and metrics.
- ESEF: common errors in the statement of changes in equity.
- Published together with the 31st extract of enforcement decisions (EECS).
Who is affected
Listed issuers, audit committees, auditors and national enforcers such as the CNMV.
Deadlines
Applies to annual financial reports for financial year 2026.
Plain-language version
Every year ESMA, the EU's stock market watchdog, flags the hot spots supervisors will check in listed companies' accounts. For 2026: the impact of geopolitical tensions, restructurings and renegotiated debt, and on sustainability, whether firms clearly explain what matters to them and link it to their data. It also points out common errors in digital financial reports.
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Summary produced with artificial intelligence from the official publication. It may contain errors: always check the original document.
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