EBA No action letter on the application of the ESG P3 disclosures

Published on 02 August 2025

Back to publications

Executive summary

The European Banking Authority’s No Action letter (Opinion EBA-2025-D-5275), dated 5 August 2025, addresses the application of Pillar 3 ESG disclosure requirements under the CRR. It recommends that national competent authorities provide implementation flexibility to alleviate operational burden pending amendments to the EBA Pillar 3 ITS.

Download PDF Contact us Share on linkedin

Don’t miss our next reports. Subscribe to the ABBL newsletter.

I have read and I accept the ABBL Privacy Policy

Subscribe to our newsletter and stay up-to-date

I have read and I accept the ABBL Privacy Policy

ABBL

Switch to the consumers area
About us
Our Members

Become a member

Quick Access

Bank holidays
Publications
News
Agenda
Jobs & carreers
Contact

We are members of

The Luxembourg Bankers’ Association (ABBL) promotes the sustainable development of regulated, innovative and responsible financial services.

We are members of

ABBL - Association des Banques
et Banquiers, Luxembourg

12 Rue Erasme,
1468 Kirchberg Luxembourg

Legal notice
Cookie Policy

EBA No action letter on the application of the ESG P3 disclosures

ABBL & Deloitte – How to introduce best practices to prevent greenwashing – Practices and challenges for the Luxembourgbanking industry – March 2026

ABBL Response to the European Commission Consultation on the SFDR Review

ESAs Joint Guidelines integrating ESG risks in supervisory stress tests

ABBL EU Taxonomy-haveyoursay

CSSF CSRD-Year1-Review Report

ABBL MinEco Processus-API-BDD Schéma

ABBL Données-CPE Tabl

EBA Opinion application of the provisions relating to disclosures on ESG risks

EBA No action letter on the application of the ESG P3 disclosures

CSSF EU-Taxonomy-Reporting-fact-finding-Report

BIS ESG Risk Framework

ECB Climate strategy.en