EBA draft ITS on Pillar 3 disclosures on ESG risks.pdf
Draft ITS on Pillar 3 disclosures on ESG risks
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Annex I - Templates for ESG prudential disclosures.xlsx
Annex I - Templates for ESG prudential disclosures (XLSX)
Annex II - Instructions for ESG prudential disclosures templates.pdf
Annex II - Instructions for ESG prudential disclosures templates
EBA publishes binding standards on Pillar 3 disclosures on ESG risks
The European Banking Authority (EBA) published today its final draft implementing technical standards (ITS) on Pillar 3 disclosures on Environmental, Social and Governance (ESG) risks. The final draft ITS put forward comparable disclosures to show how climate change may exacerbate other risks within institutions’ balance sheets, how institutions are mitigating those risks, and their ratios, including the GAR, on exposures financing taxonomy-aligned activities, such as those consistent with the Paris agreement goals.
Statement on application of COVID reporting after 2021.pdf
Statement on application of COVID reporting after 2021