ESMA: 2025 Corporate Reporting Enforcement Activities across EEA
ESMA publishes its 2025 Report on Corporate Reporting Enforcement and Regulatory Activities in the EEA, focusing on financial, sustainability (ESRS), and digital (ESEF) reporting.
— esma
The ESMA report highlights intensified enforcement activity on corporate reporting in 2025, with a focus on material, transparent, and useful disclosures. Issuers must adopt a rigorous approach to financial reporting, and for the first time, fully comply with ESRS, as well as ensure the quality and usability of ESEF information. The application of GLESI requires careful evaluation and implementation of sustainability policies.