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Directive 2004/109/EC - Transparency DirectiveRecitalsChapter I General Provisions (arts. 1-3)Article 1 Subject matter and scopeArticle 2 DefinitionsArticle 3 Integration of securities marketsChapter II Periodic Information (arts. 4-8)Article 4 Annual financial reportsArticle 5 Half-yearly financial reportsArticle 6 Report on payments to governmentsArticle 7 Responsibility and liabilityArticle 8 ExemptionsChapter III Ongoing Information (arts. 9-18)Section I Information about major holdings (arts. 9-16)Article 9 Notification of the acquisition or disposal of major holdingsArticle 10 Acquisition or disposal of major proportions of voting rightsArticle 11Article 12 Procedures on the notification and disclosure of major holdingsArticle 13Article 13a AggregationArticle 14Article 15Article 16 Additional informationSection II Information for holders of securities admitted to trading on a regulated market (arts. 17-18)Article 17 Information requirements for issuers whose shares are admitted to trading on a regulated marketArticle 18 Information requirements for issuers whose debt securities are admitted to trading on a regulated marketChapter IV General Obligations (arts. 19-23 and draft art. 23a)Article 19 Home Member State controlArticle 20 LanguagesArticle 21 Access to regulated informationArticle 21a European electronic access pointArticle 22 Access to regulated information at Union levelArticle 23 Third countriesArticle 23a Accessibility of information on the European single access pointChapter V Competent Authorities (arts. 24-26)Article 24 Competent authorities and their powersArticle 25 Professional secrecy and cooperation between Member StatesArticle 26 Precautionary measuresChapter VI Implementing Measures (arts. 27-29)Article 27 Committee procedureArticle 27a Revocation of the delegationArticle 27b Objections to delegated actsChapter VIA Sanctions and measures (arts. 28-28d)Article 28 Administrative measures and sanctionsArticle 28a BreachesArticle 28b Sanctioning powersArticle 28c Exercise of sanctioning powersArticle 28d ESMA guidelinesChapter VIB Publication of Decisions (art. 29)Article 29 Publication of decisionsChapter VII Transitional and Final Provisions (arts. 30-35)Article 30 Transitional provisionsArticle 31 TranspositionArticle 32 AmendmentsArticle 33 ReviewArticle 34 Entry into forceArticle 35 AddresseesDone at
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Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 5 January 2023 - onwards

Article 28d ESMA guidelines

After consulting the European Environment Agency and the European Union Agency for Fundamental Rights, ESMA shall issue guidelines in accordance with Article 16 of Regulation (EU) No 1095/2010 on the supervision of sustainability reporting by national competent authorities.

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