Securities: issuers trading on a regulated market, transparency requirements

This dossier concerns transparency requirements for issuers of securities trading on a regulated market. Amendments require issuers, particularly in the extractive and primary-forest-logging industries, to disclose payments made to governments on a country-by-country and project-by-project basis above a stated threshold. Others reduce administrative burdens for small and medium-sized issuers, give ESMA a guideline-setting role, address conflict minerals, and a harmonised electronic reporting format (XBRL).