2026-05-04
The European Securities and Markets Authority (ESMA) issues this final report to fulfill its legal mandate under the revised AIFMD and UCITS Directives for developing an integrated supervisory reporting system for investment funds. The document recommends a modular, dynamic reporting template and a centralized EU data hub to eliminate duplication, standardize semantics, and enable efficient data sharing among national authorities. ESMA outlines a phased implementation roadmap and immediate next steps to translate these principles into Regulatory Technical Standards and Implementing Technical Standards.