On 20 December 2023, Regulation (EU) 2023/2859, Directive (EU) 2023/2864 and Regulation (EU) 2023/2869 were published in the Official Journal of the European Union, establishing the European Single Access Point (ESAP) latest by 10 July 2027. All three legislative Acts enter into force on 9 January 2024, without introducing any additional disclosure requirements for companies.
The ESAP provides a single point of access to publicly disclosed financial and non-financial information. This includes both mandatory and voluntary disclosures by EU companies, already established by certain EU legislative acts listed in the Annex, such as sustainability-related information disclosed under Directive 2013/34/EU.
The ESAP aims to facilitate public access to such information, contributing to the overall goal of promoting sustainable finance. All stakeholders, including the general public and companies, can better assess and understand the sustainability of European entities and their progress towards sustainable development. The information provided is digital, centralised and free.
ESAP is part of the European financial data spaces presented in the Commission’s Digital Finance Strategy, published in September 2022. This strategy aims to ensure the disclosure of information to the public pursuant to EU financial services legislation is in standardised and machine-readable formats.”