Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Raport ESMA dotyczący egzekwowania sprawozdawczości korporacyjnej i działań regulacyjnych za 2022 r.

29/03/2023

ESMA32-63-1385

Report

2022 Corporate reporting enforcement and regulatory activitie

1 Executive summary

This report provides an overview of the activities of ESMA and of national enforcers in the European Economic Area (EEA), hereafter enforcers, when examining compliance of financial and non-financial information provided by issuers in 2022. It furthermore presents the main activities contributing to supervisory convergence performed at European level and quantitative information on enforcement activities in Europe.

Enforcement of financial reporting

Enforcement of IFRS reporting

Enforcers undertook 640 examinations (711 in 2021) of financial statements drawn up in accordance with International Financial Reporting Standards (IFRS), constituting an examination rate of 16% of issuers whose securities are admitted to trading on European regulated markets (referred to as issuers for the remainder of the report) that prepared financial statements in accordance with IFRS (the 2021...