ESMA issues Public Statement on 2025 European Common Enforcement Priorities for corporate reporting (includes CSRD/ESRS focus)

ESMA published a public statement setting out European Common Enforcement Priorities for 2025 corporate reporting. This statement is relevant to CSRD because it signals supervisory focus areas for corporate reporting and can influence how CSRD/ESRS sustainability statements are reviewed/enforced by national competent authorities. Compliance teams should consider these priorities when preparing CSRD-aligned disclosures and documentation supporting reported information.