Position papers
Enforcement of Sustainability Information: Enabling an Integrated Approach
The European Securities and Markets Authority (ESMA) has submitted a proposal for a Supervisory Guideline. It is intended to support the national competent authorities and organizations with regard to the upcoming enforcement of sustainability information and disclosures. We welcome this proposal in principle, as it closely follows the existing enforcement guidelines for financial information. However, it should be clarified that both sustainability and financial information can be subjected to a joint enforcement process in order to prevent dual burdens on companies.
Position papers
Publicity and transparency
Contact
Dr. Gerrit Fey
Head of Capital Markets Department
Tel. +49 69 92915-41
fey(at)dai.de