ESMA supports IFRS Foundation’s efforts on international standardisation in sustainability reporting

ESMA Guidelines and Recommendations

Date: 21 December 2020
On 16 December 2020, the European Securities and Markets Authority (ESMA), published its response to the IFRS Foundation’s consultation on sustainability reporting. ESMA recommends establishing high-quality international standards while also catering for the needs of jurisdictions that are at different stages in their sustainability efforts.