{"id":8050,"date":"2025-04-30T12:53:55","date_gmt":"2025-04-30T12:53:55","guid":{"rendered":"https:\/\/www.eciia.eu\/?p=8050"},"modified":"2025-04-30T12:53:58","modified_gmt":"2025-04-30T12:53:58","slug":"esma-issues-guidelines-on-enforcement-of-sustainability-information","status":"publish","type":"post","link":"https:\/\/www.eciia.eu\/2025\/04\/esma-issues-guidelines-on-enforcement-of-sustainability-information\/","title":{"rendered":"ESMA Issues Guidelines on Enforcement of Sustainability Information"},"content":{"rendered":"\n<p>European Securities and Markets Authority (ESMA) has just released its <em>Guidelines on Enforcement of Sustainability Information (GLESI)<\/em>. The goal is to support a consistent and effective approach to how national authorities monitor sustainability disclosures under the Transparency Directive.<\/p>\n\n\n\n<p>These guidelines apply to issuers listed on regulated markets who are required to publish sustainability information under the Accounting Directive. They provide clarity on how national authorities (enforcers) should select, examine, and respond to potential issues in sustainability statements, with the broader aim of aligning sustainability reporting oversight with that of financial reporting.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The guidelines <strong>apply to sustainability information published from 1 January 2025 onwards<\/strong>.<\/li>\n\n\n\n<li>Competent authorities now have <strong>two months<\/strong> to inform ESMA whether they already comply or will comply.<\/li>\n<\/ul>\n\n\n\n<p>For more details, check out the document below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/04\/ESMA32-992851010-1815_Guidelines_on_Enforcement_of_Sustainability_Information__GLESI_.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of ESMA32-992851010-1815_Guidelines_on_Enforcement_of_Sustainability_Information__GLESI_.\"><\/object><a id=\"wp-block-file--media-9817683c-45e5-4d00-b4bf-7506ea517636\" href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/04\/ESMA32-992851010-1815_Guidelines_on_Enforcement_of_Sustainability_Information__GLESI_.pdf\">ESMA32-992851010-1815_Guidelines_on_Enforcement_of_Sustainability_Information__GLESI_<\/a><a href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/04\/ESMA32-992851010-1815_Guidelines_on_Enforcement_of_Sustainability_Information__GLESI_.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9817683c-45e5-4d00-b4bf-7506ea517636\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>European Securities and Markets Authority (ESMA) has just released its Guidelines on Enforcement of Sustainability Information (GLESI). The goal is to support a consistent and effective approach to how national authorities monitor sustainability disclosures under the Transparency Directive. These guidelines apply to issuers listed on regulated markets who are required to publish sustainability information under [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7437,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,8,3],"tags":[],"class_list":["post-8050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-banking-committee","category-information-from-advocacy-targets","category-insurance-committee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ESMA Issues Guidelines on Enforcement of Sustainability Information | ECIIA<\/title>\n<meta name=\"description\" content=\"ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other European regulators and associations representing key stakeholders. It has a non-profit making purpose.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eciia.eu\/2025\/04\/esma-issues-guidelines-on-enforcement-of-sustainability-information\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESMA Issues Guidelines on Enforcement of Sustainability Information | ECIIA\" \/>\n<meta property=\"og:description\" content=\"ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other European regulators and associations representing key stakeholders. 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