ESMA: 2025 Corporate Reporting Enforcement Activities across EEA

The ESMA report highlights intensified enforcement activity on corporate reporting in 2025, with a focus on material, transparent, and useful disclosures. Issuers must adopt a rigorous approach to financial reporting, and for the first time, fully comply with ESRS, as well as ensure the quality and usability of ESEF information. The application of GLESI requires careful evaluation and implementation of sustainability policies.