EBA final revised guidelines on internal governance under CRD VI

The European Banking Authority (EBA) has published final revised guidelines on internal governance under the Capital Requirements Directive (CRD). The revisions reflect changes introduced under the CRD VI (Directive 2024/1619) and other relevant legislation, including the Digital Operational Resilience Act (DORA). The revised guidelines clarify requirements relating to the responsibilities of management bodies, organisational structures, conflicts of interest and internal control frameworks.

The EBA consulted on the guidelines in August 2025. The ECB states that, following feedback, it has made changes to the final version including:

• a reduced level of detail for the mapping of duties and individual statements
• greater proportionality in the provisions applicable to third-country branches
• clearer and simpler provisions on conflicts of interest
• reduced granularity in the requirements related to monitoring diversity and inclusion.

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