ESMA responds to EC consultation on update of reporting guidelines to reflect climate-related disclosures

ESMA Guidelines and Recommendations

Date: 29 March 2019

On 26 March 2019, the European Securities and Markets Authority (ESMA) welcomed the European Commission’s proposal to update the non-binding Guidelines on non-financial reporting with the introduction of a specific supplement addressing climate-related disclosures. ESMA took the opportunity to make some recommendations on how the Guidelines can be further developed to promote higher quality disclosures.

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