The European Commission has
published a proposal for a regulation establishing a
European single access point (“ESAP”),
a centralised platform allowing access to publicly disclosed
information on financial services, capital markets and
sustainability.
The proposal does not create any new reporting obligation in
terms of content, but rather builds on existing disclosure
requirements, including under the Prospectus Regulation, Market
Abuse Regulation, Taxonomy Regulation, Transparency Directive,
Takeovers Directive, Shareholder Rights Directive and Statutory
Audit Directive.
The ESAP will also allow non-listed entities including SMEs to
make available information on a voluntary basis.
