Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Ostateczny raport - wytyczne dotyczące egzekwowania informacji dotyczących zrównoważonego rozwoju

5 July 2024

ESMA32-992851010-1600

Final Report - Guidelines on Enforcement of Sustainability Information

Reasons for publication

The Corporate Sustainability Reporting Directive (CSRD), published in the Official Journal of the European Union on 16 December 2022, expands the scope of undertakings who must report sustainability information and requires the European Commission to adopt mandatory European Sustainability Reporting Standards as delegated acts. To promote convergent supervision of sustainability reporting by issuers subject to the Transparency Directive, the CSRD mandates ESMA to issue guidelines on the supervision of sustainability reporting by national competent authorities.

On 15 December 2023, in accordance with Article 16(2) of the ESMA Regulation, ESMA published a Consultation Paper (CP) with proposed draft Guidelines on the Enforcement of Sustainability Information (GLESI). The consultation period closed on 15 March 2024. ESMA received a total of 16 responses, none of...