IFRS and sustainability information enforcement

Publications and releases on sustainability information

The topics of the 2024 listed company event included, among others:

  • Procedures for sustainability information enforcement and the initiation of sustainability reporting from the perspective of the audit committee
  • Sustainability issues and the challenges of market uncertainty for IFRS reporting
  • The start of sustainability information enforcement and the focus areas of 2025
  • Preventing greenwashing from a public company's perspective, and
  • Sustainability matters in prospectuses
  • Presentation material of the event (pdf, in Finnish)

European common enforcement priorities for 2024 sustainability reporting: ESMA statement 24 October 2024.

News release 8.7.2024: ESMA has published a statement concerning sustainability reporting and a report on procedures for the enforcement of sustainability information

Audit Committee survey of the implementation of sustainability reporting 2023

  • Survey (in Finnish) to Audit Committees, dated 12 June 2023
  • Report on the results (Market newsletters 4/2023)

Consultation on Draft Guidelines on Enforcement of Sustainability Information (15 December 2023)

Market newsletter 3/2023: Listed companies carry out reporting on environmentally sustainable activities for the first time

Listed company event 2022: Importance of sustainability reporting increases and link with financial reporting is emphasised (in Finnish)

Market newsletter 2/2021: Discussion on sustainability reporting – Erkki Liikanen, Chair of the IFRS Foundation Trustees, discussed the launch of global standards for sustainability reporting

Webinar, 27 November 2020: Trends in sustainability reporting (in Finnish)

See also

Sustainable finance - www.finanssivalvonta.fi/en