This EBA consultation proposes amendments to the Pillar 3 disclosures framework, integrating new requirements from Regulation (EU) 2024/1623 (CRR3) on ESG risks, equity exposures, and shadow banking entities. It aims to enhance transparency, streamline reporting, and simplify compliance.
Key changes include expanding ESG disclosure scope to more institutions with a proportionate approach, clarifying existing large institution disclosures, aligning with Taxonomy Regulation, and providing transitional provisions. The goal is to improve market discipline and ensure consistent, clear financial reporting across the EU banking sector.
2 résultats
pour « Pillar 3 report »
Is Risk Disclosure in Banks’ Pillar 3 Reporting Informative? Analyzing Tone Consistency with Annual Reports
This study analyzes tone consistency in bank risk disclosures from regulatory Pillar 3 reports and annual IFRS reports. Findings indicate that optimistic P3 tones enhance annual report informativeness, while pessimistic tones can obscure it.