Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Publiczne Stanowisko ESMA w sprawie Europejskich Wspólnych Priorytetów Nadzorczych dla raportów rocznych za 2021 rok (EWPN)

Date: 29 October 2021

ESMA32-63-1186

PUBLIC STATEMENT European common enforcement priorities for 2021 annual financial reports

INTRODUCTION FOR MANAGEMENT AND SUPERVISORY BODIES OF ISSUERS The European Securities and Markets Authority (ESMA) issues its annual Public Statement setting out the European common enforcement priorities for the 2021 annual financial reports of listed companies. ESMA, together with national enforcers, will pay particular attention to these areas when monitoring and assessing the application of the relevant reporting requirements. In addition, enforcers will continue to focus on issues that are material for the individual reports examined. Based on the examinations performed, enforcers will take enforcement actions whenever material misstatements are identified and ESMA will report subsequently on their findings. In addition to these European priorities, enforcers may also set national priorities. ESMA underlines the responsibility of management and supervisory...