EBA、ESGリスク・株式・影の銀行規制の柱3開示要件を簡素化

The European Banking Authority (EBA) has published today its final draft Implementing Technical Standards (ITS) amending the Pillar 3 disclosure framework on environmental, social and governance (ESG) risks, and introducing disclosure requirements on equity and shadow banking exposures. The package finalises the implementation of the disclosure requirements introduced by the Capital Requirements Regulation (CRR 3). Developed in line with the EU’s simplification agenda and the Omnibus package, the ITS streamline existing requirements, and enhance usability and consistency. The ITS are aligned with the European Sustainability Reporting Standards (ESRS) and with the EBA draft ITS on ESG reporting requirements, which are currently under consultation. They should, therefore, be read in conjunction with this Consultation paper to ensure a comprehensive understanding of the overall ESG framework and to support informed feedback. The final draft ITS on Pillar 3 disclosures on ESG risks are closely linked to the ESG supervisory reporting framework set out in the related consultation paper. To fully understand the proposed scope and requirements, stakeholders are encouraged to consider both documents together. The EBA has closely followed the simplification of the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), and these ITS are aligned accordingly. Interoperability between the two frameworks enables institutions to use—and where appropriate cross-refer to—information disclosed under Pillar 3 in their ESRS public reporting, thereby reducing duplication. The EBA stands ready to cooperate closely with the European Commission to further strengthen alignment with ESRS, as needed, while ensuring a smooth adoption process. The amending ITS enhance the existing disclosure requirements on ESG-related risks applicable to large institutions and, for the first time, extend ESG disclosure requirements to all institutions i