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Opinion on the draft simplified European Sustainability Reporting Standards (ESRS)
EBA opinion on the European Commission’s draft simplified European Sustainability Reporting Standards (ESRS), assessing alignment with risk management needs, interoperability with global standards (ISSB), and proportionality of reporting reliefs under the Corporate Sustainability Reporting Directive (CSRD).
Letter to Mr Berrigan (DG FISMA) on Submission of Opinion on ESRS EFRAG
EBA submits its opinion to the European Commission on EFRAG’s draft simplified European Sustainability Reporting Standards (ESRS), supporting cost reduction while recommending continued sustainability risk analysis and time-limited reliefs under CSRD.
Opinion on the application of the provisions relating to disclosures on ESG risks
EBA opinion on applying ESG risk disclosure provisions under CRR3, addressing implementation challenges due to pending Omnibus package reforms. Recommends temporary enforcement relief for large and newly in-scope institutions to avoid conflicting requirements and compliance burdens until updated ITS are finalised.
Consultation paper on ITS on disclosures on ESG risks, equity exposures and the aggregate exposure to shadow banking entities
EBA consultation paper proposing amendments to Implementing Technical Standards (ITS) under EU Regulation 2024/3172, focusing on enhanced disclosure requirements for ESG risks, equity exposures, and aggregate exposure to shadow banking entities, including proportionality measures and new reporting templates.
Pillar 3 data hub - institutions' onboarding plan
European Banking Authority (EBA) outlines the May 2025 onboarding plan for institutions to the Pillar 3 Data Hub, detailing step-by-step registration, contact submission, account setup, and timeline for platform access.
Annex X - ITS on reporting and disclosure requirements for investment firms
Final Draft ITS on reporting and dicslosures requirements for investment firms
EBA final draft Implementing Technical Standards amending EU supervisory reporting and disclosure requirements for investment firms under IFR (Regulation (EU) 2019/2033), aligning with CRR3 reforms and Basel III standards, effective January 2025.
Annex XI - ITS on reporting and disclosure requirements for investment firms
EBA technical standards outlining detailed reporting and disclosure instructions for investment firms under the K-factor framework, covering market risk templates, sign conventions, and standardized approaches for traded debt, securitisations, equities, foreign exchange, commodities, and internal models.
BSG response to Consultation on draft ITS on IT Solutions for Pillar 3 Data Hub
Banking Stakeholder Group (BSG) response to EBA’s draft Implementing Technical Standards on IT solutions for Pillar 3 Data Hub (P3DH), addressing disclosure formats, submission deadlines, taxonomy alignment, and resubmission policies under CRR3 to enhance transparency and comparability for large EU institutions.
Final draft Annex I ITS reporting (Revised 14/11/2024)
Final draft Annex I ITS reporting (Revised 14/11/2024 - Annex I)
Final draft Annex I ITS disclosures (Revised 14/11/2024)
Opinion on EC's amendments to draft ITS on Supervisory reporting and Pillar 3 disclosures
EBA opinion on the European Commission’s proposed amendments to draft Implementing Technical Standards (ITS) for supervisory reporting and Pillar 3 disclosures under CRR, addressing Basel III updates, IT solutions, and template publication methods.
EBA letter to EC on amendments relating to the final draft ITS on Supervisory reporting and P3 disclosures
EBA opinion on European Commission’s proposed amendments to final draft Implementing Technical Standards (ITS) under CRR for supervisory reporting and Pillar 3 disclosures, endorsing changes including template publication in the Official Journal and instructions via EBA’s IT solutions.
Final draft ITS on Supervisory reporting (Revised 14/11/2024 - Legal act)
Final draft implementing technical standards (ITS) updating supervisory reporting requirements under Regulation (EU) No 575/2013 (CRR III), covering Basel III implementation, own funds, credit risk, market risk, operational risk, leverage ratio, crypto assets, and non-performing exposures.
Final draft ITS on disclosure (Revised 14/11/2024)
EBA final draft implementing technical standards updating disclosure requirements for banks under CRR (Regulation (EU) 575/2013), aligning with Basel III and introducing uniform templates for capital, liquidity, ESG risks, and systemic importance disclosures.
Final draft Annex II ITS on disclosure (Revised 14/11/2024)
European Banking Authority final draft Annex II of Implementing Technical Standards (ITS) on disclosure under Regulation (EU) 2021/637 – mapping revised requirements to align Pillar 3 disclosures with CRR/CRD frameworks, effective November 2024.
Implementing Technical Standards specifying certain tasks of collection bodies and certain functionalities of the ESAP
European Supervisory Authorities final report on Implementing Technical Standards for the European Single Access Point (ESAP) under Regulation (EU) 2023/2859 – defining collection body tasks, API functionalities, data validation, metadata standards, and entity classification for financial and sustainability information access.