Beyond the GAAP no. 181 - 2023

At the end of October 2023, the European Securities and Markets Authority (ESMA) published its common priorities at European level for the 2023 reporting period.

Unsurprisingly, the regulator expects the 2023 annual financial statements to take a transparent approach to disclosing the material impacts of climate change and current macroeconomic conditions. The section on non-financial reporting focuses in particular on the information to be provided under Article 8 of the Taxonomy Regulation, climate issues (in light of the increased requirements under the forthcoming Corporate Sustainability Reporting Directive) and scope 3 greenhouse gas emissions.

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Beyond the GAAP no. 181 - 2023