ESMA publishes 2025 corporate reporting enforcement report

ESMA released its 2025 Report on Corporate Reporting Enforcement and Regulatory Activities across the EEA.

ESMA's annual enforcement report sets out how national enforcers supervised corporate, electronic and sustainability reporting in 2025. It signals continued scrutiny of disclosure quality and ESRS implementation across listed issuers in the EEA.

Issuers and auditors face heightened expectations on financial and sustainability disclosure accuracy.

Sets EEA-wide supervisory tone on corporate and sustainability reporting enforcement.

“ESMA has published its Report on 2025 Corporate reporting enforcement and regulatory activities, covering supervision of corporate reporting across the EEA including sustainable finance and electronic reporting.”