EBA Vision for the Integrated Reporting System (10 August 2026)

Tag: S-2026-08-10-eba-integrated-reporting-vision Type: report (long-term vision / strategy document) Author(s): European Banking Authority (EBA) Date of source: 2026-08-10 Date ingested: 2026-08-20 Authority weight: high — the EBA’s own strategy document, listed on the EBA publications page; substance confirmed from the EBA’s integrated-reporting pages and feasibility-study press release. See Ingestion note re: retrieval. Raw file: S-2026-08-10-eba-integrated-reporting-vision.md. Listing URL: eba.europa.eu/publications-and-media/publications (item “Vision for the Integrated Reporting System (10 August 2026)”).

What it claims

On 10 August 2026 the EBA published a “Vision for the Integrated Reporting System”, a long-term strategy document setting out how prudential, resolution and statistical reporting could be integrated to increase efficiency and reduce reporting costs for both institutions and competent authorities. It develops the direction of travel from the EBA’s earlier feasibility study on an integrated reporting system and sits within the EBA’s wider “Simplifying to strengthen” efficiency agenda and the work of the Joint Bank Reporting Committee (JBRC).

The document’s core organising idea is a move from siloed reporting streams towards a common data dictionary with harmonised definitions and semantic integration across supervisory, resolution and statistical reporting. The stated first objective is to build that common data dictionary and an integrated glossary so that concepts and definitions are consistent across the three reporting areas, with authorities and industry working together on harmonisation. A 2026 project under the Digital Europe Programme is cited as supporting the build of a common European data dictionary for banking and insurance and further enhancement of the DPM 2.0 standard and related tools [inference that this is the same project referenced in the EBA’s integrated-reporting communications].

On the technical infrastructure, the vision describes the transition to the Data Point Model (DPM) 2.0 standard, combined with the rollout of DPM Studio and an enhanced glossary of concepts, as the mechanism to modernise the full reporting lifecycle and to support future integration with ECB statistical reporting (the ESCB Integrated Reporting Framework, IReF). The EBA acknowledges a trade-off: while integrated reporting may increase granularity, it should simplify design, reduce overlaps and support greater automation, improving efficiency for banks and authorities alike.

For governance practitioners the significance is that the EBA is codifying, at the level of a standing target-state, the principle that credible regulatory reporting — and by extension the data substrate that AI and risk models draw on — must rest on harmonised, machine-readable, semantically-consistent definitions rather than reconciliations between incompatible submissions. It is the strategic “why” above the concrete milestones already tracked in EBA Simplification and Efficiency Programme (the ~50% supervisory-reporting data-point reduction, Reporting Framework 4.3, the DPM 2.1 metamodel consultation, and the Pillar 3 Data Hub centralisation).

Notable quotes

No verbatim quotes preserved — the vision PDF was not directly extracted this run (see Ingestion note); the summary above paraphrases the EBA’s integrated-reporting communications and should not be treated as quotation.

What’s speculative vs. asserted

• Asserted (EBA strategy/direction): the 10 August 2026 publication of a “Vision for the Integrated Reporting System”; the aim to integrate prudential, resolution and statistical reporting; the common-data-dictionary / harmonised-definitions / semantic-integration objective; reliance on DPM 2.0, DPM Studio and an enhanced glossary; the intended future integration with ECB statistical reporting; and the acknowledged granularity-vs-simplification trade-off.
• Forward-looking / not yet delivered: the common European data dictionary and integrated glossary are a target state, not an in-force requirement; the vision is a direction document, so timelines and firm-level obligations flow through the separate ITS, DPM releases and JBRC work, not from this document itself. Treat as strategic intent.
• Ingesting-agent inference (not the source’s own claim): that the Digital Europe Programme project referenced in EBA integrated-reporting communications is the same one cited in this vision; and the service-line mapping (RRE / GFD / PGS) is the wiki’s assessment.

Topics this feeds

• EBA Simplification and Efficiency Programme — this vision is the strategic target-state above the programme’s concrete reporting milestones; it is the “integrated reporting” end-state that DPM 2.1, Reporting Framework 4.3 and the reporting simplification are steps towards.
• EBA — European Banking Authority — a further data-modernisation / integrated-reporting output from the EBA, reinforcing the integrate-don’t-duplicate posture.
• BCBS 239 and Data Lineage — the common-data-dictionary and semantic-integration discipline is the EU reporting-side analogue of the risk-data-aggregation and lineage expectations under BCBS 239 [inference].
• EBA Pillar 3 Data Hub — the P3DH central pre-fill of disclosures from supervisory reporting depends on exactly this harmonised, machine-readable data substrate.

Open questions raised

• What concrete timeline and governance does the vision attach to the common European data dictionary, and when do firm-level mapping obligations crystallise (versus remaining a target state)?
• How will the “increased granularity” acknowledged in the vision be reconciled with the parallel ~50% data-point reduction in the supervisory-reporting simplification — i.e. fewer templates but more granular atomic data? [S-2026-08-10-eba-integrated-reporting-vision]
• How tightly will the EBA integrated reporting system bind to the ECB’s IReF timeline, and what does that mean for firms running separate statistical and prudential reporting pipelines?