Tax & Finance

Ordinance of 28 January 2026 on the European Single Access Point providing centralized access to published information relevant to financial services, capital markets and sustainability

🇫🇷France··Other·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This ordinance transposes into French law the provisions required to implement the European Single Access Point (ESAP), established by EU Regulation 2023/2859. ESAP is a centralized digital platform designed to aggregate and provide public access to financial, capital markets, and sustainability-related information disclosed by companies and financial entities across the European Union. By integrating the ESAP framework into French domestic law, French financial market participants, listed companies, and entities subject to sustainability reporting obligations will be required to submit their disclosures through channels compatible with the ESAP system. This ensures that information published under various EU transparency and reporting directives becomes machine-readable and centrally searchable at the European level. The ordinance aligns France with EU-wide efforts to reduce information fragmentation across member states, making it easier for investors, analysts, regulators, and the public to access comparable, structured data on financial performance and ESG (environmental, social, governance) metrics from a single online entry point.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Transposes EU Regulation 2023/2859 (ESAP Regulation, adopted 2023) into French domestic law as of the ordinance date of 28 January 2026
  • Mandates that French entities subject to financial and sustainability disclosure obligations submit information through ESAP-compatible channels, enabling centralized EU-level access
  • Centralizes access to published financial, capital markets, and sustainability data on a single European digital platform, replacing fragmented national access points

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Obligations

What this law requires

high

Submit financial, capital markets, and sustainability disclosures through channels compatible with the ESAP system

French listed companies, financial market participants, entities subject to sustainability reporting obligations
reporting
high

Ensure published disclosures are formatted as machine-readable data compatible with ESAP aggregation requirements

French listed companies, financial market participants, entities subject to sustainability reporting obligations
operational
high

Comply with EU Regulation 2023/2859 provisions as transposed into French law through this ordinance

All entities subject to financial services, capital markets, and sustainability transparency requirements
high

Make financial performance information and ESG metrics accessible through the centralized ESAP platform

French listed companies and entities subject to sustainability reporting obligations
disclosure
medium

Structure and submit sustainability-related disclosures in formats compatible with ESAP's centralized searchable database

Entities with sustainability reporting obligations under EU law
reporting

Affected Parties

Listed companies on French stock exchanges (Euronext Paris)Asset managers and investment funds operating in France+6 more…

Tags

ESAP,EU financial transparency,capital markets