The European Securities Markets Authority (ESMA) published a consultation requesting comment on their proposal on sustainability reporting, and on a proposal to make changes to the tagging of information in the notes to the financial disclosures, following a phased approach. Key elements of the consultation include:
- Discussion of the ESEF reporting requirements for sustainability reporting
- Proposal for detailed tagging of the Notes to the IFRS consolidated financial statements
Comments are due by March 31, 2025.
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