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Letter to Mr Berrigan (DG FISMA) on Submission of Opinion on ESRS EFRAG
EBA issues Opinion to the European Commission on the draft amended European Sustainability Reporting Standards
The European Banking Authority (EBA) published today an Opinion on the draft amended European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG). The EBA recognises through this Opinion, addressed to the European Commission, the progress achieved in simplifying elements of the initial standards while also highlighting key issues that require further attention - most notably, the permanent nature of certain reliefs.