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In forceFunding, interest rate risk and other bank returnsLast checked 11 November 2026

ESG risk data collection (from Pillar 3 disclosures)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Competent authorities pass to the EBA the quantitative ESG (environmental, social and governance) risk data that large listed banks already publish in their Pillar 3 reports. The EBA needs it to monitor ESG risks, including climate risks, as required by Article 29(1)(f) of its founding Regulation, because banks do not yet report this data in supervisory reporting and there is no central platform for the Pillar 3 data (recitals 2 to 7). Source

Official title: Decision of the EBA EBA/DC/498 concerning ad hoc collection by competent authorities to the EBA of institutions' ESG data and amendment of the Annex to EUCLID Decision

Check a ESG file, freeEvery EBA rule for ESG, in plain words

The facts

Who files
Competent authorities submit to the EBA the quantitative data disclosed by institutions subject to Article 449a of Regulation (EU) No 575/2013, which are large institutions with securities admitted to trading on an EU regulated market (Article 1(1); recitals 4, 8 and 13). Authorities ask those institutions to send the data in the formats the authority sets (Article 1(2)). Where authorities do not have the data, the EBA may ask institutions directly, with the authorities' help (Article 1(3)). Source
How often
'on a semi-annual basis with reference date as of the 30 June and respectively 31 December of each year' (Article 2(1)), matching the Pillar 3 disclosure dates (recital 11). Source
Deadline
'The competent authorities shall submit to the EBA the data referred to in Article 1, by 31 December for semi-annual reporting and by 30 June for annual reporting' (Article 2(2)). In plain words: 30 June data by 31 December, and 31 December data by 30 June of the next year (recital 6 says 31 December 2023 data was needed by 30 June 2024). Submission is through EUCLID (Article 3). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceListed 'Status: In force' on the 4.2 page. The Decision calls itself 'only an interim solution' that 'shall continue until this data will be available under the ITS on supervisory reporting' (recital 9). The 4.4 page lists 'ESG - new reporting, including integration of stress tests' among amendments to the ITS on supervisory reporting with expected first reference date 09/2027 (Phase 2). The EBA page for that simplification package shows 'Status: Under consultation' and includes 'CP Module 7 - ESG reporting'. Source
Legal basis
Group
Funding, interest rate risk and other bank returns
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a ESG file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 3,889 of EBA's active checks.
  • EBA release 4.1: 3,747 of EBA's 3,830 active checks (97%).

Every EBA rule for ESG, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (13)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Banking book- Indicators of potential climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity (D 01.00)
  • Banking book - Indicators of potential climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral (D 02.00)
  • Banking book - Indicators of potential climate change transition risk: Alignment metrics (IAE/NACE codes) (D 03.01)
  • Banking book - Indicators of potential climate change transition risk: Alignment metrics (D 03.02)
  • Banking book - Indicators of potential climate change transition risk: Exposures to top 20 carbon-intensive firms (D 04.00)
  • Banking book - Indicators of potential climate change physical risk: Exposures subject to physical risk (D 05.00)
  • Summary of GAR KPIs (gar) (D 06.00)
  • Mitigating actions: Assets for the calculation of GAR (D 07.00)
  • GAR (%) (stock) (D 08.00)
  • Mitigating actions: Assets for the calculation of BTAR (D 09.01)
  • BTAR % (stock) (D 09.02)
  • Summary table - BTAR % (btar) (D 09.03)
  • Other climate change mitigating actions that are not covered in the EU Taxonomy (D 10.00)

Templates of module ESG in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

228 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active ESG_4.2 rules to reference dates from 2026-03-31 to 2026-12-30.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module ESG_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 228 of 254 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (11)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Legal Act (ESG)

    Legal text · PDF · 163.7 KB · 6 July 2023

    EBA/DC/498 dated 06 July 2023. The 4.2 page says 'Please refer to the Legal Act' for templates and instructions.

    SHA-256 c0ca15b351a2show in fullc0ca15b351a262a1a08fbdbe9b9683e2258f53655a4dfe18cc5d2b06a5661da4
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.