An integrated reporting system represents a way of organising the reporting process with the aim of streamlining and improving reporting for both financial institutions and public authorities (prudential, resolution and central banks) and enhancing cooperation between public authorities. A key b...
Environmental Social and Governance (ESG) factors help measure the sustainability and societal impact of business activities that are financed by banks. The EBA has a role to play in identifying key metrics and methodologies for: risk management and supervisory assessment; disclosure and market ...
