Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Publiczne Stanowisko ESMA w sprawie Europejskich Wspólnych Priorytetów Nadzorczych dla raportów rocznych za 2023 rok

25 October 2023

ESMA32-193237008-1793

PUBLIC STATEMENT

European common enforcement priorities for 2023 annual financial reports

INTRODUCTION

The European Securities and Markets Authority (ESMA) issues its annual Public Statement setting out the European common enforcement priorities (ECEP) for the 2023 annual financial reports of issuers admitted to trading on European Economic Area (EEA) regulated markets.

ESMA, together with national enforcers in the EEA (enforcers), will pay particular attention to these areas when examining the application of the relevant reporting requirements. In addition, enforcers will continue to focus on other entity-specific issues. Based on the examinations performed, enforcers will take enforcement actions whenever material misstatements are identified and ESMA will report subsequently on their findings. In addition to these European priorities, enforcers may also set national priorities.

ESMA underlines the responsibility of management and supervisory bodies of...