- Question ID
-
2025_7451
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
-
449a
- Paragraph
-
ANNEX XXXIX - Template 3
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2022/2453 - ITS on ESG disclosures
- Article/Paragraph
-
19a
- Type of submitter
-
Credit institution
- Subject matter
-
List of IEA Sectors in Column a vs List of IEA Sectors in the EBA3.3 Annotated Table Layout for ESG
- Question
-
The sector named "Chemicals" is listed in the Template 3: Banking book - Climate change transition risk: Alignment metrics, but is missing from the List of NACE sectors to be considered. There is therefore no indication of the NACE codes to consider for Chemicals.
The answer to question 2024_7085 confirms that institutions shall also present IEA sector Chemicals as one of the rows for Template 3, but doesn´t tell which NACE sectors are to be used.
Which NACE codes should be considered for the sector of Chemicals?
- Background on the question
-
In Template 3 of Annex XXXIX - Prudential disclosures on ESG risks (Article 449a CRR), Banks are asked to disclose their alignment efforts with the Paris Agreement objectives for a selected number of sectors.
The list of IEA sectors in the Excel version of this template contains 8 mandatory minimum set of sectors but there are only 7 list of values in the EBA ESG3.3 DPM / "Annotated Table Layout".
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the matter it refers to has already been identified and will be considered for the forthcoming version of the Reporting framework.
- Status
-
Rejected question
