eba.europa.eu/sites/default/files/document_library/Publications/Opinions/2022/%28EBA-Op-2022-11%29%20Opinion%20on%20EC%27s%20amendments%20to%20ITS%20on%20disclosure%20on%20ESG%20risks/1041642/Opinion%20on%20EC%E2%80%99s%20amendments%20to%20final%20draft%20ITS%20on%20prudential%20disclosures%20on%20ESG%20risks.pdf
EBA/Op/2022/11
Referral from Article 449a CRR