Excellence in Regulatory Transparency and Stakeholder Communication

Disclosure Report

Disclosure reports are more than regulatory obligations – they are strategic communication instruments for trust and transparency.

  • 01CRR/CRD-compliant Pillar 3 disclosure with strategic stakeholder communication
  • 02Automated reporting processes for efficient and error-free disclosure
  • 03Integrated ESG disclosure for modern transparency requirements
  • 04Digital transformation of the disclosure landscape
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11+Years of experience
120+Employees
540+Projects
ISO 27001certified

How Do Banks Prepare a Pillar 3 Disclosure Report Under CRR?

The Pillar 3 disclosure report under CRR Part 8 documents a credit institution's own funds, risk exposures and risk management procedures. Since 2021, the EBA prescribes standardised disclosure tables that are published via the Pillar 3 Data Hub. We support banks in preparing, reviewing and timely publishing their disclosure report — taking into account the proportionality rules for small and non-complex institutions.

We support credit institutions from data collection through EBA template population to timely publication of the disclosure report. Our approach combines regulatory precision with efficient processes.

6 service modules

What we take on for you

Bookable individually or as an end-to-end programme.

01

Strategic Disclosure Planning and Stakeholder Communication

We develop comprehensive disclosure strategies that optimally combine regulatory requirements with strategic stakeholder communication.

  • Stakeholder analysis and communication strategy development
  • Disclosure roadmap and strategic reporting planning
  • Narrative disclosure development and storytelling
  • Benchmarking and best practice analysis
02

Pillar 3 Compliance and Regulatory Reporting

We ensure complete compliance with CRR/CRD Pillar 3 requirements and optimize your regulatory reporting.

  • CRR Pillar 3 compliance assessment and gap analysis
  • Quantitative disclosure tables and calculation logic
  • Qualitative risk descriptions and governance disclosure
  • Regulatory updates and requirements management
03

Automated Reporting Processes and Data Integration

We implement modern technology solutions for efficient, automated, and error-free disclosure processes.

  • Automated data extraction and validation
  • Integrated reporting workflows and approval processes
  • Real-time monitoring and quality control
  • Multi-format publishing and distribution automation
04

ESG Disclosure and Sustainability Transparency

We integrate ESG risks and sustainability aspects into your disclosure reporting according to the most modern standards.

  • ESG risk assessment and disclosure strategies
  • Climate risk disclosure and scenario analysis
  • Taxonomy-compliant sustainability reporting
  • Integrated ESG governance and control structures
05

Digital Transformation of the Disclosure Landscape

We modernize your entire disclosure infrastructure through effective technologies and digital process optimization.

  • Cloud-based disclosure platforms and infrastructures
  • Advanced analytics and AI-supported reporting optimization
  • Interactive disclosure formats and digital stakeholder experience
  • API integration and real-time data connectivity
06

Continuous Optimization and Best Practice Implementation

We support you long-term in the continuous improvement of your disclosure excellence and market positioning.

  • Regular disclosure reviews and optimization analyses
  • Market benchmarking and competitive intelligence
  • Stakeholder feedback integration and communication optimization
  • Future-oriented disclosure innovation and trend analysis

5 phases

Our Approach to Disclosure Report Preparation

We develop a structured disclosure process with you that efficiently meets regulatory requirements and ensures data quality across all reporting cycles.

  1. Assessment

    analysis of your current disclosure practice and identification of gaps

  2. Data model

    building consistent data pipelines from source systems to EBA templates

  3. Preparation

    populating quantitative tables and drafting qualitative explanations

  4. Quality assurance

    cross-validation with regulatory reporting and financial statements

  5. Publication

    timely submission via the Pillar 3 Data Hub or institution website

Your contact

Melanie Düring

Head of Risk Management

+49 69 913 113-01 info@advisori.de
Excellent disclosure reporting is a strategic competitive advantage that goes far beyond regulatory compliance. Our clients transform their disclosure processes into effective stakeholder communication and create sustainable trust through superior transparency and professional reporting.

Why ADVISORI for Your Disclosure Report?

  • 01Hands-on experience with CRR disclosure reports at commercial and development banks
  • 02Expertise in EBA ITS templates, DPM taxonomy and XBRL CSV submission
  • 03Integrated approach: regulatory reporting, accounting and disclosure from a single source
  • 04Up-to-date knowledge of CRR III changes and supervisory expectations

CRR III: New Disclosure Requirements From 2025

CRR III introduces expanded disclosure requirements: ESG risk templates for all institutions, crypto-asset table EU CAE1 and new market risk formats. The Pillar 3 Data Hub replaces website-based publication from 2026.

7 QUESTIONS, BRIEFLY ANSWERED

Frequently asked questions about Disclosure Report

What must a Pillar 3 disclosure report under CRR contain?

A disclosure report under CRR Part 8 contains quantitative and qualitative information on own funds, capital requirements, credit risk, market risk, operational risk, leverage ratio and liquidity metrics. The EBA prescribes standardised tables — including KM1 (key metrics), OV1 (total risk amount), CR1–CR5 (credit risk) and LIQ1–LIQ2 (liquidity). CRR III adds ESG risk templates and the crypto-asset table EU CAE1. Qualitative sections describe risk management procedures, governance structures and the adequacy of capital resources.

How often must a bank publish its disclosure report?

Publication frequency depends on institution size and complexity. Large institutions publish quarterly, medium-sized ones semi-annually, and small and non-complex institutions (SNCIs) annually. Certain tables such as KM1 (key metrics) and the leverage ratio must be disclosed quarterly regardless of institution size. CRR III has specified these frequency rules in Art. 433a–433c.

What proportionality relief applies to small and non-complex institutions?

Small and non-complex institutions (SNCIs as defined in Art. 4(1)(145) CRR) benefit from the proportionality principle: they disclose only a subset of EBA templates, typically publish annually rather than quarterly, and may omit certain qualitative explanations. Relief applies particularly to market risk, trading book tables and detailed credit risk breakdowns. SNCIs must still fully disclose KM1, own funds and leverage tables.

What is the Pillar 3 Data Hub and when does it become mandatory?

The Pillar 3 Data Hub (P3DH) is a centralised EBA platform through which all institutions in the European Economic Area submit their disclosure reports. The P3DH has been operational since January 2026. Until end of 2025, institutions could publish in parallel on their own website — from 2026, the P3DH becomes the sole publication channel. Submission uses XBRL CSV format according to the DPM 4.1 taxonomy.

Which EBA disclosure tables are mandatory for the disclosure report?

The EBA ITS define over 80 templates, organised by risk category: own funds and buffers (EU CC1, EU CC2), leverage (EU LR1–LR3), credit risk (EU CR1–CR5, EU CQ1–CQ7), market risk (EU MR1–MR4), operational risk (EU OR1), liquidity (EU LIQ1–LIQ2) and remuneration (EU REM1–REM5). CRR III adds ESG templates, the crypto-asset table EU CAE1 and the output floor disclosure. Table numbering follows the EBA EU prefix scheme.

How do banks ensure data quality in the disclosure report?

Data quality in the disclosure report requires consistency across three data streams: regulatory reporting (COREP/FINREP), accounting (annual statements/IFRS) and disclosure. Institutions use automated reconciliation routines that identify discrepancies between data sets. Essential elements include a well-defined data model with clear responsibilities, documented transformation rules and a four-eyes principle for sign-off. The EBA validation rules within the DPM taxonomy support technical verification.

What changes to the disclosure report does CRR III bring from 2025?

CRR III introduces significant extensions: new ESG disclosure tables become mandatory for all institutions, the crypto-asset table EU CAE1 is added, and market risk templates are aligned with the FRTB standardised approach. The output floor requires additional disclosure. From 2026, the Pillar 3 Data Hub replaces website-based publication. Transitional provisions provide phased implementation: large institutions from June 2025, SNCIs from 2026 with reference date December 2025.

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