Listed companies must consider European enforcement priorities
13 April 2022
ESMA has published its public position on European Common Enforcement Priorities for 2021 annual reports (ECEP), which the KNF takes into account when performing its supervisory activities. The document’s portion that applies to financial reporting contains priorities relating to: consideration and disclosure of the impacts of COVID-19, consideration of climate related risks, disclosure of information on the determination and recognition of expected credit losses.
More details available in our Alert.