Sustainability Blog: ESG Pillar 3 Disclosure reaches next level: New Instructions reshape how banks disclose climate, social and governance risks
- 1 minute reading time
With the revised ITS on ESG disclosures within Pillar 3, the EBA has not only simplified and restructured the requirements, but defined the methodological foundation that underpins the integration of ESG into supervisory reporting under Article 430 (1) lit. h) CRR.
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