ESMA sets out 2026 European Common Enforcement Priorities

ESMA sets out 2026 European Common Enforcement Priorities 13 October 2026 Financial reporting Issuer disclosure The European Securities and Markets Authority (ESMA), the European financial markets regulator and supervisor, has outlined the European Common Enforcement Priorities (ECEP) for the 2026 annual financial reports of listed issuers. The priorities identify the following areas of focus for issuers when preparing their annual financial reports: IFRS financial statements: Geopolitical risks and uncertainties Restructuring provisions and debt restructuring Sustainability statements under the European Sustainability Reporting Standards (ESRS): Continuing progress in applying materiality assessment Providing connected information on impacts, risks and opportunities (IROs), policies, actions and targets (PATs), and metrics European Single Electronic Format (ESEF) digital reporting: Common ESEF filing errors found in the statement of changes in equity ESMA reaffirms its commitment to simplification and burden reduction , while maintaining a strong focus on investor protection and market stability. In this context, as in previous years, ESMA underlines the importance of materiality

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