ESEF

  • ESMA 2026 Enforcement Priorities: The CSSF Review of FY2026 Reports

    On 13 October 2026 ESMA published its Public Statement on the European common enforcement priorities for 2026 corporate reporting (ESMA32-2064178921-9738), and the CSSF relayed it on its Enforcement of Issuer Disclosure page the same day. The ESMA 2026 enforcement priorities name the parts of the 2026 annual financial report that the CSSF and the other…

  • ESRS XBRL Taxonomy: Digital Tagging Before the Mandate

    On 17 September 2026, EFRAG released the draft ESRS XBRL taxonomy for the revised ESRS and opened a public consultation that runs until 11 November 2026. The taxonomy is the technical structure that will let a sustainability statement prepared under the revised European Sustainability Reporting Standards be produced in a machine-readable form. EFRAG plans to…