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ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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436 documents
Date Reference Title Sections Type Main document Info
ESMA32-334-551 ESMA Responses to online survey questions on ESRS Sustainable finance Reference DOWNLOAD 316.1 KB
ESMA32-334-549 ESRS consultation cover letter Sustainable finance Letter DOWNLOAD 172.93 KB
ESMA 33-9-371 Final Report Guidelines Internal Control for CRAs Credit Rating Agencies Report DOWNLOAD 430.48 KB
ESMA71-99-650 Kroll Bond Rating Agency Europe Limited Registration Credit Rating Agencies, Press Releases Statement DOWNLOAD 164.33 KB
MOU SFC ESMA MOU on the supervision of CRAs - ESMA and SFC Hong Kong Credit Rating Agencies, International cooperation Reference DOWNLOAD 497.63 KB
ESMA 80-416-252 Response Form - CP Revision to Guidelines and Recommendations on the Scope of the CRA Regulation Credit Rating Agencies Reference DOWNLOAD 622.67 KB
ESMA34-45-1218 Response form CP Taxonomy Disclosures Joint Committee, Sustainable finance Reference DOWNLOAD 569.44 KB
ESMA24-442-152 Verena Ross' speech at Latvian Capital Market Forum 2023, 8 February 2023 Investor protection, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 134.02 KB
ESMA30-379-2281 ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 351.39 KB
Related documents Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions
2013/87 2013 CRA supervision and policy work plan Credit Rating Agencies Reference DOWNLOAD 114.95 KB
2016/1662 2016-1662 Competition & Choice in the Credit Rating Industry Credit Rating Agencies Report DOWNLOAD 1.22 MB
ESMA71-702228251-2719 2023 European Common enforcement priorities (ECEP) statement - visuals Financial reporting, Issuer disclosure, Sustainable finance Reference DOWNLOAD 864.56 KB
JC 2023 42 2023 Joint ESAs Report on the extent of voluntary disclosure of principal adverse impacts under SFDR Joint Committee, Sustainable finance Report DOWNLOAD 445.61 KB
ESMA22-105-661 Agenda for open hearing on sustainable finance Sustainable finance Reference DOWNLOAD 129.15 KB
esma41-139-1231 Amended decision Handelsbanken Credit Rating Agencies Decision DOWNLOAD 244.4 KB
esma41-139-1224 Amended_decision_nordea Credit Rating Agencies Decision DOWNLOAD 236.05 KB
esma41-139-1229 Amended_decision_seb Credit Rating Agencies Decision DOWNLOAD 239.8 KB
esma41-139-1230 Amended_decision_swedbank Credit Rating Agencies Decision DOWNLOAD 243.03 KB
JC Q&As SFDR Amendments to answers to questions on the interpretation of Regulation (EU) 2019/2088 SFDR Joint Committee, Sustainable finance Q&A DOWNLOAD 532.41 KB
ESMA24-436-1150 Annex to the Opening Statement - 2022 ECON Annual Hearing, 24 October 2022 Board of Supervisors, CCP, About ESMA, Digital Finance and Innovation, Investor protection, Speeches, Supervisory convergence, Sustainable finance Reference DOWNLOAD 701.79 KB