Documents – Page 79

on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)

Main topics: Corporate Sustainability Reporting Directive (CSRD) Enforcement of Issuer Disclosure Information requirements for issuers of securities Sustainable finance

Topics: Issuer

EU directive

Document date: 16 December 2022

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022

amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

Main topics: Corporate Sustainability Reporting Directive (CSRD) Enforcement of Issuer Disclosure Information requirements for issuers of securities Sustainable finance

Topics: Issuer

CSSF circular

Document date: 24 April 2024

Archived since 1 April 2025

Circular CSSF 24/857 repealed by Circular CSSF 25/877

ESMA Guidelines on stress test scenarios under Article 28 of the Money Market Fund Regulation – 2023 update (ESMA50-43599798-9011)

Relevant for: Specialised investment funds (SIFs) Undertakings for collective investment in transferable securities (UCITS) Undertakings for collective investment subject to Part II of the Law of 17 December 2010 (Part II UCIs)

Topics: Money Market Fund (MMF) Stress test

Administrative sanction

Document date: 23 April 2024

Administrative penalty of 21 September 2023

Administrative penalty imposed on the investment firm Fuchs & Associés Finance S.A. (in liquidation)

Relevant for: Investment firms

Administrative sanction

Document date: 15 April 2024

Administrative sanction of 13 February 2024

Administrative sanction imposed on the investment fund manager M7 Portuguese Active Fund General Partner S.à r.l.

Relevant for: Investment fund managers

Communiqué

Document date: 15 April 2024

Results of the enforcement of the 2022 financial and non-financial information published by issuers subject to the Transparency Law

Main topics: Enforcement of Issuer Disclosure Sustainable finance

Topics: IFRS Issuer Transparency

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