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  • ESMA publishes statement on ESRS supervision in the omnibus environment

    20 June 2025
    The European Securities and Markets Authority (ESMA) has issued a public statement on its intended approach to supervision of the European Sustainability Reporting Standards (ESRS), confirming its commitment to transparent sustainability reporting while acknowledging the need for proportionality. During the first few years of ESRS application, the Guidelines for Enforcement of Sustainability Information will need to be applied proportionately and realistically. National regulators can also help by conducting informal dialogues with issuers on areas for improvement in their reporting and by bearing in mind that uncertain regulatory context in which issuers are operating. ESMA confirms national regulators will also continue to promote a harmonised supervisory approach under its coordination.

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