Implementation of the regulations established in the second version of the Capital Requirements Regulation and the directives outlined in the fifth version of the Capital Requirements Directive (CRR2/CRD5), with particular reference to the principles of Basel 3.
In these versions, the EBA, in compliance with the third pillar of Basel 3 regarding public disclosure requirements (Article 1 – point d of the CRR), defines new technical standards aimed primarily at expanding and standardizing informational content.
Specifically:
- The 3.0 version of the Reporting Framework introduced the Mapping Tool, which aligns the harmonized COREP, FINREP, and ASSET ENCUMBRANCE reports with the Pillar 3 disclosure tables.
- The 3.3 version of the Reporting Framework introduced templates for ESG reporting and Pillar 3 disclosures.
