欧盟银行业监管机构欧洲银行管理局（EBA）发布最终版实施技术标准（ITS）草案，修订银行第三支柱ESG风险披露相关要求：一方面大幅简化、精简针对大型银行的披露规定；另一方面秉持比例性原则，首次将 ESG 报告义务拓展至全部银行，其中也包含各类小型金融机构。
英文原文如下：
EBA Simplifies ESG Reporting for Banks, Extends Disclosure Requirements to Smaller Institutions for First Time
EU banking supervisor The European Banking Authority (EBA) announced the publication of its finalized draft Implementing Technical Standards (ITS) updating Pillar 3 disclosure requirements on ESG risks for banks, including significant simplification and streamlining of requirements for large banks, while for the first time extending the scope of ESG reporting requirements – in a proportionate manner – to all banks, including smaller institutions.
