The European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets Authority published a joint report under Article 21 of the Digital Operational Resilience Act assessing whether financial entities’ reporting of major ICT-related incidents to competent authorities could be further centralised. The report compares three models: a baseline model, a model with enhanced data-sharing arrangements, and a fully centralised model. It considers the potential for reduced burden and costs for reporting entities and authorities, alongside possible gains in efficiency and effectiveness for cross-sector supervisory practices. The analysis draws on input from competent authorities and the ESAs’ Stakeholder Groups, an external IT strategy firm’s expertise, and consultations with the European Central Bank and the EU Agency for Cybersecurity. The report has been submitted to the European Parliament, the European Council and the European Commission, which will consider the findings for potential future developments on further centralising incident reporting in the financial sector.