ESMA issues its 2021 corporate reporting enforcement and regulatory report
ESMA Guidelines and Recommendations
Date:
27 April 2022
On 30 March 2022, the European Securities and Markets Authority (ESMA) published its
2021 Corporate Reporting Enforcement and Regulatory Report. ESMA makes recommendations to issuers and auditors to improve future financial and non-financial reports, by assessing how issuers comply with International Financial Reporting Standards (IFRS) and non-financial reporting obligations and adhere to ESMA’s recommendations.