ESMA flags geopolitical risk and restructuring in 2026 priorities
Europe – October 27, 2026 -- The European Securities and Markets Authority (ESMA) has named geopolitical risks and uncertainties, and restructuring provisions and debt restructuring, as enforcement focus areas for listed issuers' 2026 annual financial reports under its European Common Enforcement Priorities (ECEP).
ESMA sets three reporting areas for 2026 annual reports
The ECEP cover IFRS financial statements, sustainability statements under the European Sustainability Reporting Standards (ESRS) and European Single Electronic Format (ESEF) digital reporting.
For IFRS financial statements, the two priorities are geopolitical risks and uncertainties, and restructuring provisions and debt restructuring.