eba.europa.eu/sites/default/files/2025-05/27c5bb7c-148e-4f63-93a4-6bea685977c1/CP%20on%20disclosures%20on%20ESG%20risks%2C%20equity%20exposures%20and%20the%20aggregate%20exposure%20to%20shadow%20banking%20entities.pdf
EBA/CP/2025/07
Referral from Implementing Regulation 2024/3172