eba.europa.eu/sites/default/files/document_library/Publications/Other%20publications/2022/Comment%20letters%20to%20ISSB%20and%20EFRAG/1037499/Letter%20to%20EFRAG%20on%20ED%20ESRS%201-2-E1.pdf
Letter to EFRAG on ED ESRS 1-2-E1
Referral from Article 449a CRR