A centralised access to financial and sustainability information across the EU
The European Single Access Point (ESAP) is set to become the EU-wide platform for public financial and sustainability-related information about EU companies and EU investment products. As envisioned in the EU Capital Market Union Action Plan, ESAP will provide free, user-friendly, and digital access to publicly available information of relevance to financial services, capital markets and sustainability in one place. The ESAP platform aims to facilitate the decision-making process for a broad range of investors, including retail investors, and to give companies more visibility.
While the Regulation (EU) 2023/2859 establishing ESAP entered into force on 9 January 2024, the portal’s development will take several more years, with the European Securities and Markets Authority (ESMA) required to establish and operate it by 10 July 2027.
The purpose of the ESAP is to organize the centralization of public information that companies regularly disclose and report, without imposing additional disclosure or reporting obligations.
By enhancing companies’ visibility to investors, the ESAP is expected to broaden financing opportunities, particularly for small businesses in emerging capital markets, helping them attract both EU and international investors. In addition to financial information, ESAP will include sustainability-related disclosures required under key regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the Sustainable Finance Disclosure Regulation (SFDR), thereby supporting the objectives of the European Green Deal. Acting as a common data space, the ESAP is a cornerstone project under the EU's Digital Strategy and Digital Finance Strategy.
The ESAP system, as outlined in the ESAP Regulation, is a two-step reporting process: first, reporting entities submit information to a collection body; second, collection bodies submit this information to ESAP. These bodies are responsible for gathering, storing, and transmitting the data to ESAP via a standardized application programming interface (API).
Collection bodies can be EU institutions, national authorities, registers, or other entities designated under EU legislation or by Member States, depending on the specific reporting requirements. The ESMA is mandated to maintain and update this list once the designations are finalized. All such collection bodies will be expected to submit the information they collect from reporting entities to the ESMA.
While collection bodies facilitate the data flow, the responsibility for the accuracy, completeness, and reliability of the submitted information rests with the reporting entities themselves.
The proposed phased approach ensures a structured and comprehensive integration of various legislative requirements into the ESAP platform, enhancing its utility and effectiveness for all stakeholders.
To ensure data is both accessible and usable, the ESAP mandates that information be submitted in formats that are either data-extractable or machine-readable.
Entities required to submit information in machine-readable formats will need to utilize appropriate software tools to generate and validate their reports. Additionally, the ESAP is designed with accessibility in mind, incorporating features to assist visually impaired users and those with specific access needs.
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