Recital 5

(5) Investors, market participants, advisors, academia and the public at large may have an interest in obtaining information of relevance to financial services, capital markets, sustainability and diversity, other than that required to be made public under Union law, where an entity makes that information publicly accessible. SMEs in particular may want to make more of their information publicly accessible in order to become more visible to potential investors, thereby increasing and diversifying funding opportunities. Market participants may also want to provide more information than that required by Union law. Therefore, ESAP should provide access to information of relevance to financial services, capital markets, sustainability and diversity that is made public on a voluntary basis by any entity governed by the law of a Member State, where such entity chooses to make that information accessible on ESAP. Such information could be submitted on a voluntary basis once the operational soundness and efficiency of ESAP has been ensured, which would in any event be after the submission of the Commission report to the European Parliament and to the Council on the implementation, functioning and effectiveness of ESAP. Information submitted on a voluntary basis should be clearly identified as such.

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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.