Recital 3
(3) For the green transition of the Union economy to succeed through sustainable finance, it is essential that information related to the sustainability of businesses be easily accessible to investors so that they are better informed when making decisions about investments. For those purposes, public access to the financial and non-financial information of entities such as companies, businesses and financial institutions needs to be improved. An efficient means of doing so at Union level is to establish a centralised platform, ESAP, giving electronic public access to all relevant information.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.