DNB applies non-enforcement period with respect to ESG disclosures

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DNB will follow the EBA’s opinion that competent authorities should not prioritize any supervisory or enforcement action in relation to the templates added to the Commission’s Implementing Regulation (EU) 2024/3172 for all other institutions on top of large institutions with listed securities.

Gepubliceerd: 14 augustus 2025

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The no-action letter to competent authorities aims to address legal and operational uncertainties linked to the evolving ESG disclosure framework, in light of the proposed amendments under the European Commission’s Omnibus legislative package on sustainability reporting. As already included in EBA’s Consultation Paper published in May 2025 on the amending ITS of the pillar 3 disclosure framework, EBA recommends not to prioritize supervision or enforcement of templates EU 6 to EU 10, and specific columns in templates 1 and 4. This also applies to the ad hoc ESG data collection (EBA/DC/498). 

Once the Omnibus legislative package has been approved and will enter into force the EBA will amend its ITS on ESG disclosures accordingly. The non-enforcement period will apply for credit institutions under DNB’s direct supervision from 1 January 2025 until the date of entering into force of the amended ITS on ESG disclosures.

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