The European Banking Authority, EBA, has published an opinion on the first set of draft Eu
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The European Banking Authority, EBA, has published an opinion on the first set of draft European Sustainability Reporting Standards (ESRS Set 1) developed by the European Financial Reporting Advisory Group (EFRAG) in response to the request of the European Commission (EC) and in accordance with the mandate set out in the Corporate Sustainability Reporting Directive (CSRD). In the EBA’s view, ESRS Set 1 generally ...