ESMA Compliance Table for Sustainability Information Enforcement Guidelines
Summary
The European Securities and Markets Authority (ESMA) has published a compliance table for its Guidelines on Enforcement of Sustainability Information. This document serves as a reference for entities to understand compliance requirements related to sustainability disclosures.
What changed
ESMA has released a compliance table detailing the requirements outlined in its Guidelines on Enforcement of Sustainability Information (GLESI). This table, referenced as ESMA32-992851010-1155, aims to provide clarity on how entities should comply with the enforcement aspects of sustainability information disclosure.
This document is primarily for reference and does not introduce new obligations. Regulated entities, particularly those in the financial sector such as fund managers, financial advisers, and public companies, should use this table to ensure their sustainability reporting and related enforcement procedures align with ESMA's expectations. No specific compliance deadline is mentioned, as this is a guidance document.
What to do next
- Review the ESMA compliance table for Guidelines on Enforcement of Sustainability Information.
- Verify internal processes and disclosures against the requirements outlined in the table.
Source document (simplified)
Compliance table on the Guidelines on Enforcement of Sustainability Information
Reference ESMA32-992851010-1155 Section Guidelines and Technical standards Sustainable finance Type Compliance table Main Document
ESMA32-992851010-1155 Compliance table on the Guidelines on Enforcement of Sustainability Information (EN)
Style ESMA document
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