Urząd Komisji Nadzoru Finansowego would like to announce that the following documents prepared by ESMA in cooperation with national supervision authorities in Member States were published on 5 July 2024: 

• Final Report ‘Guidelines on Enforcement of Sustainability Information’ (GLESI, pdf file); the purpose of the guidelines is to promote convergence of supervisory practices in the area of sustainability reporting. 
• ESMA’s Public Statement on the first application of the European Sustainability Reporting Standards (ESRS, pdf file), which aims to support issuers in their learning process for the implementation of new reporting requirements.

We invite you to read the documents and check out the film (mp4 file) explaining the GLESI and the graphics (pdf file) on the Public Statement on the first application of the ESRS.