On 24 February 2025, the European Banking Authority (EBA) issued a report on data availability and feasibility of common methodology for environmental, social and governance (ESG)  exposures.

The report addresses points (a) and (b) of the mandate under Article 501c(1) of the Capital Requirements Regulation (CRR), requesting the EBA to assess the availability and accessibility of ESG data, and the feasibility of methodological standardisation for the identification and qualification of credit risk exposures to ESG risks in the banking book. For that purpose, the report investigates institutions’ current practices and methodologies, based on the outcome of a qualitative industry survey and complementary desk-based analysis.

Next steps

The report will be complemented by further work with a view to addressing letters (c) and (d) of Article 501c(1) of the CRR, which mandates the EBA to assess the effective riskiness of exposures to environmental and social risks and the potential effects of an adjusted prudential treatment of such exposures.