ESMA’s 2025 Enforcement Priorities: Financial Statement Transparency Under the Spotlight

The European Securities and Markets Authority (ESMA) has released the 2025 European Common Enforcement Priorities (ECEP), outlining key focus areas for annual financial reports. This year’s priorities centre on transparency in IFRS financial statements, with particular attention to geopolitical risks, asset impairments, revenue recognition, liquidity, and segment reporting. ESMA urges companies to ensure clarity, consistency, and alignment between their financial disclosures and overall corporate narrative.

ESMA’S 2025 Enforcement Priorities: Sustainability Reporting Takes Centre Stage in Corporate Transparency

The European Securities and Markets Authority (ESMA) has released the 2025 European Common Enforcement Priorities (ECEP), outlining key focus areas for annual financial reports. This year’s priorities centre on transparency in IFRS financial statements, with particular attention to geopolitical risks, asset impairments, revenue recognition, liquidity, and segment reporting. ESMA urges companies to ensure clarity, consistency, and alignment between their financial disclosures and overall corporate narrative.

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