eba.europa.eu/sites/default/files/2025-08/519023de-268c-4d2b-8e10-68dc4446839f/Opinion%20on%20the%20application%20of%20the%20provisions%20relating%20to%20disclosures%20on%20ESG%20risks.pdf
EBA/Op/2025/11
Referral from Article 449a CRR