EBA launches consultation on key performance indicators for taxonomy disclosures

The European Banking Authority (EBA) has published a Discussion Paper on key performance indicators (KPIs) and other aspects of the Disclosures Delegated Act, under Article 8 of the Taxonomy Regulation.

The aim is to consult the public on measures to simplify and enhance the usability of disclosures by credit institutions and investment firms. The consultation is open until 12 August 2026.

In March 2026, the EBA, along with other European Supervisory Authorities (ESAs), received a targeted Call for Technical Advice from the European Commission on Taxonomy disclosures. The input will support the review of the Taxonomy Disclosures Delegated Act and broader simplification efforts under the Omnibus Delegated Act.

The Discussion Paper outlines preliminary assessments and proposals on:

• Simplifying the Fees and Commission KPI, Trading Book KPI, and Off-balance sheet exposures KPI for credit institutions;
• Simplifying the ‘other services’ KPI for investment firms;
• Aligning grandfathering provisions for financial instruments with the EU Green Bond Regulation;
• Clarifying and improving group-level disclosures, including disclosures by parent and other group undertakings;
• Addressing the treatment of operational expenditure KPI disclosed by non-financial undertakings in the calculation of financial undertakings’ KPI.

The EBA coordinated with the European Insurance and Occupational Pensions Authority (EIOPA) and the European Securities and Markets Authority (ESMA) on cross-cutting issues. EIOPA and ESMA conducted parallel consultations, with their respective consultation links available.

The ESAs will continue to cooperate and submit their advice to the European Commission by October 2026.

Comments can be submitted via the “send your comments” button on the discussion page. The deadline is 12 August 2026. All contributions will be published unless requested otherwise.

A virtual public hearing will be held on Thursday, 16 July, from 13:30 to 15:00 CEST. Registration is open until 13 July, 16:00 CEST.