ESAP

  • EFRAG Agenda Consultation 2027-2029: The 15 February 2027 Deadline

    On 16 October 2026, EFRAG launched a public consultation on its sustainability reporting agenda: a Request for Input (RFI) covering its work from mid-2027 to the end of 2029, with responses due by 15 February 2027. In the EFRAG agenda consultation, EFRAG says it expects no new standard-setting activity from 2027 to 2029 after it…

  • ESAP First Phase: Where Regulated Disclosures Must Now Be Filed

    On 10 July 2026, ESMA started pulling regulated disclosures into the European Single Access Point (ESAP). The public ESAP portal is not yet accessible; Regulation (EU) 2023/2859 requires ESMA to establish and operate it by 10 July 2027. What went live on 10 July was the plumbing underneath it: from that date, Officially Appointed Mechanisms…