Statement on the European common enforcement priorities for 2026 corporate reporting
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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
ESMA, the EU's stock market watchdog, has said what supervisors will focus on when reviewing listed companies' 2026 accounts: how they explain geopolitical risks, restructuring provisions and debt renegotiations. In sustainability reports they will check which topics firms treat as important and whether the data hang together. The goal is more reliable information for investors.
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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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