Hier moeten beursgenoteerde ondernemingen op letten bij hun verslaggeving over 2023

AFM published information for 2023 reporting of listed companies.
They are urged by AFM and ESMA to pay attention to key areas:
– Transparent Net-Zero Commitments:
Companies are encouraged to be clear about their plans to achieve net-zero goals, provide concrete disclosures up to 2030, define reported scopes, and transparently disclose the use of carbon credits or offsets.
– CSRD and Double Materiality:
The CSRD emphasizes reporting on double materiality, requiring companies to report on the internal impact of external developments and the external impact of internal activities.
– ESMA’s Climate Disclosures Report:
Companies are advised to refer to ESMA’s report on climate-related disclosures for key examples and recommendations in reporting climate-related matters.
– Taxonomy Regulation:
Compliance with the European Taxonomy Regulation is stressed, particularly the need for solid qualitative disclosures regarding the sustainability classification of economic activities.
– ESMA Guidelines on APMs:
Listed companies should adhere to ESMA Guidelines on Alternative Performance Measures, focusing on clarity, prominence, definitions, explanatory notes, and reconciliation to IFRS figures.
– European Single Electronic Format (ESEF):
Companies must correctly apply ESEF for their annual reports, ensuring complete block tagging, appropriate baseline taxonomy use, and legible information.
– ESMA Common Enforcement Priorities:
Companies should align with ESMA’s common enforcement priorities, emphasizing consistency between non-financial and financial statements, transparency on macroeconomic conditions, and the importance of climate-related information.
These points are crucial for both the reporting process and the audit committees overseeing it. The AFM will particularly focus on these areas in its supervision of the 2023 reporting.