ESMA sets out 2026 European Common Enforcement Priorities

The summary above is from the announcement ESMA published on October 27, 2026.

What the announcement says

The priorities identify the following areas of focus for issuers when preparing their annual financial reports:

Restructuring provisions and debt restructuring

Sustainability statements under the European Sustainability Reporting Standards (ESRS):

Continuing progress in applying materiality assessment

Providing connected information on impacts, risks and opportunities (IROs), policies, actions and targets (PATs), and metrics

European Single Electronic Format (ESEF) digital reporting:

Common ESEF filing errors found in the statement of changes in equity

ESMA reaffirms its commitment to simplification and burden reduction, while maintaining a strong focus on investor protection and market stability. In this context, as in previous years, ESMA underlines the importance of materiality assessments when preparing and disclosing information to the market.

ESMA has also published the 31st extract from the FRWG (EECS) database of enforcement. The document contains seven decisions relating to the application of IFRS Accounting Standards and ESMA’s Guidelines on Alternative Performance Measures (APM Guidelines).

Issuers, auditors, and supervisory bodies should apply these recommendations where relevant, taking into account their materiality and relevance for the issuer’s operations and reporting.

Statement on the European common enforcement priorities for 2026 corporate reporting

31st extract from the FRWG (EECS)’s database of enforcement

ESMA

Supervisory announcements can change which entity is allowed to serve clients in a region, what investor protection applies to them, and which firms are under scrutiny.

Read the full announcement on ESMA

Compiled automatically from the source listed below. Follow the link for the full announcement.