Issuers

Testo di esempio

This section brings together the provisions governing disclosure obligations, governance requirements and conduct rules applicable to issuers of financial instruments.

It contains the main legislative and regulatory references concerning market transparency, corporate disclosure, shareholders' rights and the financial and non-financial information disclosed by issuers.

The section also includes dedicated content on specific regulatory areas, including regulated information, public takeover bids, sustainable finance, listed SMEs and reporting obligations under national and European legislation.

General framework
Overview of the regulatory framework applicable to issuers, including the main regulatory areas and disclosure obligations.
Regulated information
Disclosure obligations, dissemination and access to information relevant to the market.
Corporate governance
Governance structures, corporate bodies and operating rules applicable to issuers.
Shareholders’ rights
Protection of shareholders' rights, shareholders' meetings, participation rights and information rights.
Accounting principles and financial reporting
Accounting standards and requirements applicable to the preparation of financial reporting.
Listed SME Issuers
Regulatory framework applicable to listed SMEs and their issuers.
ESEF
European Single Electronic Format for financial reporting.
Product disclosures
Disclosure obligations relating to financial products and instruments offered to the public.
Non-financial information
Non-financial reporting requirements and sustainability-related disclosure obligations.
Sustainable finance
European and national provisions relating to sustainability and ESG transparency obligations.
Public Takeover Bids
Rules and procedures governing public takeover and exchange offers.