On Friday 5 July, the European Securities and Markets Authority (ESMA) published a Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI) and a Public Statement on the first application of the European Sustainability Reporting Standards (ESRS) (see EUROPE B13437A19).
These documents will contribute to the consistent application and supervision of sustainability reporting requirements. They are in line with the recommendations proposed in ESMA’s position paper...