ESMA Updates ESEF Reporting Manual and Q&A on Benchmarks Regulation
The European Securities and Markets Authority (ESMA) updated the reporting manual to assist issuers and software vendors to comply with the regulatory technical standards on the European Single Electronic Format or ESEF. ESMA also updated the sets of questions and answers (Q&As) on certain regulations under its purview, including Q&A on the Benchmarks Regulation. The Q&A update relates to the disclosure requirements for an administrator of the EU Climate Transition Benchmark (EU CTB) or an EU Paris-aligned Benchmark. The regulatory Q&As are intended to answer queries raised by market participants, in an effort to promote common, uniform, and consistent supervisory approaches and practices in the day-to-day application of the respective regulations.
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Keywords: Europe, EU, Banking, Securities, ESEF, Benchmarks Regulation, Reporting, Climate Change Risk, Q&A, Climate Transition Benchmarks, ESG, ESMA
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