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Fact-finding exercise on 2024 corporate reporting practices under ESRS Set 1
ESMA published the results of a fact-finding exercise on the quality of materiality disclosures in sustainability statements for 2024, assessing compliance with ESRS Set 1.
ESMA
Date Added
19 April 2026 at 12:46:24
Why it matters
Provides detailed findings and recommendations for issuers to improve the specificity and usability of materiality-related disclosures, supporting enforcement and future standard-setting.
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