ESMA published its 2024 annual report on corporate reporting enforcement
In April 2025, the European Securities and Markets Authority (ESMA) published its 2024 annual report entitled “Corporate reporting enforcement and regulatory activities”. The report provides a review of activities related to corporate reporting undertaken by European national competent authorities and coordinated by ESMA in 2024.
The report is divided distinctly into three parts:
- supervision of financial reporting (incl. IFRS enforcement and supervision of alternative performance measures)
- supervision of sustainability reporting, and
- ESEF reporting.
In the report, ESMA gives recommendations and examples to the issuers, their audit committees and auditors on how they can improve the reporting in the future. The recommendations are based on an assessment by ESMA of companies’ compliance with IFRS Standards, regulation related to sustainability reporting, and ESMA Guidelines.
For further information, please contact
Nina Lindeman, Senior Specialist, nina.lindeman@finanssivalvonta.fi