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 ...
There is increasing debate on whether official-sector stress tests are fit for purpose and deliver what they are designed for. In the EU, this discussion focuses on the costs and benefits of such a large-scale bottom-up exercise and on the possible options to improve its usefulness for banks, su...
In the light of the European Banking Authority (EBA) Guidelines on ICT Risk Assessment under the Supervisory Review and Evaluation process (SREP), ECB Banking Supervision together with the National Competent Authorities developed a dedicated SREP IT risk assessment methodology. This includes the...