3357 2 jul esma ESMA consults on simplifying EU Taxonomy disclosure framework ESMA seeks feedback on simplifying EU Taxonomy reporting for non-financial undertakings and asset managers; primarily relevant to EU-listed entities and their reporting obligations. 4

3355 2 jul esma Moody's Germany fined EUR 2,145,000 for misreporting to ESMA German credit rater Moody's paid €2.1 million after failing to properly report data to EU regulators, highlighting risks in compliance and internal control gaps. 6

3239 1 jul frc FRC's revised Audit Enforcement Procedure comes into effect FRC procedure change effective today; relevant to audit compliance but lacks detail on substantive amendments or impact. 4