ESMA updates compliance table for sustainability reporting enforcement guidelines

Posted on April 12, 2026 by Editor

ESMA has published a fresh overview of how national competent authorities across the EU are lining up behind its Guidelines on Enforcement of Sustainability Information (GLESI), the framework first issued in July 2024 to bring consistency to the supervision of corporate sustainability disclosures.

The picture is, perhaps unsurprisingly, mixed. ESMA itself acknowledged back in June 2025 that enforcement during these early years would need to be realistic and proportionate. This was a recognition of the considerable challenges facing regulators and reporters alike: divergent interpretations of the European Sustainability Reporting Standards (ESRS), patchy transposition of the Corporate Sustainability Reporting Directive (CSRD) across member states, and the continuing uncertainty which was generated by the Omnibus legislative process.

The GLESI were designed to put supervision of sustainability information on an equal footing in terms of rigour with the well-established enforcement frameworks that apply to financial reporting.

It is early days, and the compliance table reflects that. As the Omnibus dust settles, CSRD implementation deepens, and enforcement frameworks mature across jurisdictions, we should start to see some changes here.

Access the updated overview here.