The new guidelines amend the ML/TF Risk Factors Guidelines (EBA/GL/2021/02). They take into account the recent changes to the European Union’s legislation on preventing money laundering and countering the financing of terrorism (AML/CFT) and the new ML/TF risks associated with crypto-asset services. They include new guidance on risk assessments and on customer due diligence. In addition, they incorporate a number of sectoral guidelines.
The ESA Guidelines are available here