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On July 1, 2026, the European Banking Authority (EBA) published a Discussion Paper on key performance indicators (KPIs) and other aspects of the Disclosures Delegated Act under Article 8 of the Taxonomy Regulation. The consultation aims to simplify and enhance the usability of information disclosed by credit institutions and investment firms regarding their alignment with sustainable finance taxonomy requirements. The EBA received a targeted Call for Technical Advice from the European Commission in March 2026, alongside the European Insurance and Occupational Pensions Authority (EIOPA) and the European Securities and Markets Authority (ESMA). The Discussion Paper outlines preliminary proposals to simplify the Fees and Commission KPI, Trading Book KPI, and Off-balance sheet exposures KPI for credit institutions; simplify the 'other services' KPI for investment firms; align grandfathering provisions for financial instruments under Taxonomy disclosures with those in the EU Green Bond Regulation; clarify and improve group-level disclosures, including those by parent undertakings; and address the treatment of operational expenditure KPI disclosed by non-financial undertakings in calculating financial undertakings' KPI. The EBA coordinated with EIOPA and ESMA on cross-cutting issues affecting a wider group of undertakings. EIOPA and ESMA are conducting parallel consultations within their respective areas of competence. The comment period closes on August 12, 2026. Responses can be submitted via the "send your comments" button on the discussion page. A virtual public hearing webinar will take place on Thursday, July 16, 2026, from 13:30 to 15:00 Central European Summer Time; registration closes on July 13, 2026, at 16:00 Central European Summer Time. All European Supervisory Authorities will submit their consolidated advice to the European Commission in October 2026.