Final report on Guidelines on internal governance
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Final report with the revised Guidelines on internal governance (EBA/GL/2026/10). It updates the 2021 guidelines to reflect CRD VI, Directive 2019/878 and DORA, and adds new supervisory focus areas: conduct risks (AML/CFT), ESG, digitalisation, AI and reliance on third-party providers.
Key points
- They apply to all institutions regardless of their governance structure (one-tier, two-tier or other).
- Mapping of the roles and duties of members of the management body, senior management and key function holders.
- Governance requirements for third-country branches (Article 48g CRD).
- Application proportionate to size, complexity, risk profile and business model; consistent with the standards of the Basel Committee and the FSB.
- Competent authorities must notify the EBA whether or not they comply (reference EBA/GL/2026/10).
Who is affected
Banks, investment firms subject to the CRD and third-country branches; competent authorities.
Deadlines
Application two months after publication of the translations; repeal of EBA/GL/2021/05 on the date to be set.
Plain-language version
This is the full text of the new guidelines from the EBA, the EU authority that sets the rules for banks, on how banks should organise themselves internally. They replace the 2021 version and add topics supervisors will watch: money laundering, sustainability, digitalisation, artificial intelligence and reliance on outside suppliers. They apply in proportion to each bank's size and risk.
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Summary produced with artificial intelligence from the official publication. It may contain errors: always check the original document.
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