21. December 2023
On 20 December 2023, the EU legislation establishing a European single access point (ESAP) providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability were published in the Official Journal of the EU.
The ESAP legislation comprises an EU Regulation (Regulation (EU) 2023/2859) establishing the ESAP as well as an Amending Regulation (Regulation (EU) 2023/2869) and an Amending Directive (Directive (EU) 2023/2864) amending the numerous EU legislative acts in which the information subject to disclosure is located.
ESAP will serve as a central access point for company data, will be operated by ESMA and should be available from summer 2027. The information to be made available via ESAP is to be gradually included over a period of four years. The objective is to make sustainability information available at an early stage to support the objectives of the European Green Deal.
The ASCG is following developments on the ESAP and has published a briefing paper on the legislative proposal. Further information can be found on the ASCG project page.