On 22 June 2026, the European Banking Authority (EBA) issued a final report containing final draft implementing technical standards (ITS) amending Commission Implementing Regulation (EU) 2024/3172, as regards the disclosures on ESG risks, equity exposures and the aggregate exposure to shadow banking entities.
Background
Regulation (EU) 2024/1623 amending the Capital Requirements Regulation (CRR) mandates the EBA, in Article 434a, to develop draft ITS specifying uniform disclosure formats, and to develop IT
solutions, including instructions, in accordance with which the disclosures required under Titles II and III of Part 8 of the CRR (as amended) shall be made. Those uniform disclosure formats shall convey sufficiently comprehensive and comparable information for users of that information to assess the risk profiles of institutions and their degree of compliance with the requirements laid down in Parts 1 to 7.
Final report
The final report puts forward final draft ITS on the Pillar 3 disclosures framework, amending Commission Implementing Regulation (EU) 2024/3172, to finalise the implementation of the new disclosure requirements introduced by Regulation (EU) 2024/1623. The revised framework amends the disclosure requirements on ESG-related risks and implements the disclosure requirements on equity exposures and on aggregate exposure to shadow banking entities.
Templates
The EBA has also published the associated:
- Templates (clean version)
- Templates (track changes)
- IT solutions (clean version)
- IT solutions (track changes)
- Overview templates and IT solutions (clean version)
- Overview templates and IT solutions (track changes)
Next steps
Following the publication of the final report, the EBA will submit the draft ITS to the European Commission and will develop the data point model and the XBRL taxonomy based on the ITS for implementation within the Pillar 3 data hub. In addition, the EBA intends to provide an updated mapping tool with supervisory reporting during 2026. The draft ITS are expected to apply with a reference date of 31 December 2026, with the exception of small and non-complex institutions, for which the first reference date is set at 31 December 2027.