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ESMA announces 2025 European Common Enforcement Priorities and results of fact-finding on materiality considerations in sustainability reporting
ESMA outlined its 2025 enforcement priorities, including the results of a fact-finding exercise on materiality considerations in sustainability reporting under ESRS.
ESMA
Date Added
19 April 2026 at 12:46:24
Why it matters
Highlights areas for improvement in sustainability disclosures and sets expectations for issuers regarding materiality assessments and reporting under the ESRS framework.
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