LNB News 13/12/2024
Document Information
Issue Date: 13 December 2024
Published Date: 13 December 2024
Jurisdiction(s): Eire and European Union
The European Securities and Markets Authority (ESMA) has published a consultation paper seeking stakeholders’ views on how the European Single Electronic Format (ESEF) can be applied to sustainability reporting. The proposals also aim to ease the burden associated with financial reporting. Responses are sought by 31 March 2025. ESMA expects to publish a final report and submit draft technical standards submitted to the European Commission for endorsement in Q3 2025.
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