Regulation (EU) 2023/2859 establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability.

This Regulation aims to establish and operate a European single access point (ESAP) by 10 July 2027, to provide centralized electronic access to financial and non-financial information by entities on a mandatory basis under existing EU legislation listed in the Annex, and, by entities that choose to make such information available voluntarily in order to increase their visibility to potential investors. The European Securities and Markets Authority (ESMA) shall ensure that access to information on ESAP is provided on a non-discriminatory basis and that users have direct and immediate access free of charge to the information on ESAP, in order to promote transparency and the smooth functioning of Union capital markets. This Regulation lays down rules regarding the tasks of the collection bodies and responsibilities of entities; the functionalities and tasks of ESMA; and monitoring of the implementation and functioning of ESAP.