ESMA releases guidelines for enforcing sustainability information

The European Securities and Markets Authority (ESMA) has issued guidelines for enforcing sustainability information. These guidelines aim to ensure that entities with securities traded on a regulated market, who are required to publish sustainability information under the Accounting Directive, comply with the Transparency Directive requirements. These guidelines will be applicable to sustainability information published from 1 January 2025 and is available in 22 languages.
Access to the guidelines is available at the link.