The French Financial Markets Authority (AMF) issued this guide to assist listed companies, particularly mid-cap firms, in preparing their Universal Registration Documents in compliance with regulations effective since July 21, 2019. The document consolidates AMF and ESMA positions, detailing general principles, specific section presentations based on Delegated Regulation 2019/980, and tailored recommendations for sectors like biotechnology and real estate. A July 2023 update introduced the option for issuers to file semi-annual financial reports in ESEF format and integrated new recommendations regarding corporate governance and environmental and social responsibility.