Page 39 - 期货和衍生品行业监管动态（2025年2月刊）

期货和衍生品行业监管动态

 可持续性披露和财务披露数字化

在企业报告领域，ESMA 目前正在根据《欧盟单一电子格式》（ESEF）就

分阶段可持续性披露数字化的草案征求意见，以将报告负担分摊到多年内。该征

求意见还指出，将减轻财务报表附注电子披露的相关负担。

下一步

ESMA 将继续与其广泛的利益相关方合作，积极识别可以进一步简化和减轻

负担的领域，以助力打造更高效、更具吸引力的欧盟资本市场。

ESMA Contributes to Simplification and Burden Reduction (2025/2/7)

The European Securities and Markets Authority (ESMA), the EU’s financial

markets regulator and supervisor, will be supporting the European Commission’s

objective to simplify and reduce the reporting burden in the financial sector.

The ESMA Board of Supervisors discussed in December 2024 how to best

contribute to efficient simplification and burden reduction actions, while preserving

the main objectives of financial stability, orderly markets and investor protection.

Verena Ross, ESMA Chair, said:

“At ESMA we aim to play our part in simplifying the regulatory framework and

in reducing unnecessary reporting burdens where feasible. This work should not be

about deregulation but about avoiding duplications and streamlining some of the

reporting requirements for market participants”.

“A concrete example is the proposed change related to data reporting for

transparency purposes under the MiFIR regime. The reuse of already reported

transaction data allows for the removal of duplicative reporting obligations and

related IT-systems that have been used to make these calculations so far.”

This and other future initiatives will help to reduce cost and complexity for

companies, saving time that can be redirected towards other business activities.

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