2021 Corporate Reporting Enforcement and Regulatory Report
ESMA issues recommendations to issuers and auditors to improve future financial and non-financial reportingESMA published its 2021 Corporate Reporting Enforcement and Regulation Report on March 30, 2022. ESMA provides issuers and auditors with recommendations to improve future financial and non-financial reporting by assessing how issuers comply with IFRS and non-financial reporting requirements and follow ESMA's recommendations.
With the aim of promoting investor protection, the report provides transparency and accountability to the market and gives an overview of ESMA's and enforcement authorities' activities in relation to financial and non-financial information.