Comment: Investigating? Judging by their comments it seems they've come to a definite conclusion. And it's very unlikely that Russia would 'retaliate' due to sanctions imposed by the West, since these so-called sanctions have shown themselves to be ineffective and have done nothing but to ultimately force Russia to align itself with BRICS countries and other countries that aren't directly controlled by the West.
Russian sanctions? You Must be Joking! Russia Holds All the Cards!
The attack, which occurred in mid-August, resulted in the loss of gigabytes of sensitive data, and authorities are investigating whether recent infiltrations of major European banks using a similar vulnerability are also linked to the attack, one of the people said.
In one case, the hackers used a zero-day vulnerability in one of the banks' websites, then plowed through layers of elaborate security to steal the data, a feat several security experts said appeared far beyond the capability of ordinary criminal hackers. The incidents occurred at a low point in relations between Russia and the West, as Russian troops continue to mass on the Ukrainian border and the West tightens sanctions aimed at crippling Russian companies, including some of the country's most important banks.
Comment: They've claimed that Russia was using humanitarian aid convoys to smuggle weapons into Ukraine, they've claimed that Russia was amassing troops on the Ukrainian border, they've claimed Putin shot down the MH17 flight, they've claimed that there were Russian tanks in Ukraine. Most recently, they're claiming that tanks, artillery and infantry have crossed from Russia into Ukraine. All of these examples are bogus, would it be any surprise that these hacking allegations are also fake?