EBA Pillar 3: A Practical Guide
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In this Guide to EBA Pillar 3 ESG Reporting, ESG Book and Asset Impact take a close look at the revised proposals and changes to reporting templates with a view to understanding what this means for different types of institutions and their ability to access the data on which the disclosure requirements rely.
The previous EBA Pillar 3 guidance applied to banks listed in the EU as well as systemically important financial institutions (SIFIs). The revised proposals are
set to apply from 31 December 2026 to a broader set of financial institutions than are covered by the regulations already in force today.
The EBA draft also introduce a series of changes to the set of ten disclosure templates around which this guide is structured.
