EBA launches consultation to simplify supervisory reporting framework

The EBA has launched a consultation on a major simplification of supervisory reporting, aiming for a simpler, smarter and more proportionate framework, with implementation expected for the reference date of 30 September 2027.

Stronger proportionality for smaller banks
A new “core + supplement” approach is proposed, where small and non-complex institutions (SNCIs) would report a reduced core dataset, with additional modules applied only where relevant.

Integration of reporting frameworks
EU-wide stress testing and supervisory benchmarking exercises would be merged into regular reporting, reducing duplication, improving consistency and increasing stability of requirements over time.

Introduction of ESG reporting
New ESG supervisory reporting requirements are proposed, building on the existing Pillar 3 disclosure framework.

Better coordination of national reporting
The EBA plans to establish an EU-wide public repository of supervisory data requests and issue best practice guidance, aiming to reduce fragmentation across national frameworks.

Timeline
The consultation runs until 10 July 2026.