This article considers
the accountability regime of the three European Supervisory Authorities (ESAs)
to date – in law and practice. It takes into account the reforms that have been
adopted since their creation in 2011, and applies an accountability framework
that focuses upon vertical, horizontal and diagonal accountability channels. It
finds that accountability is ensured through a myriad of channels, which may
each still need to be reinforced, but which nonetheless point to the existence
of some degree of accountability when considered together. This article also
reveals that the level of accountability is largely similar in practice across
the three authorities despite one of them – the European Securities and Markets
Authority (ESMA) – having significantly more power than the other two – the
European Banking Authority (EBA) and the European Insurance and Occupational
Pensions Authority (EIOPA).