Transcription of ANNEX XL - Instructions for disclosure of ESG risks
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ANNEX XL - Instructions for disclosure of ESG risks
ANNEX XL - Instructions for disclosure of ESG risks 1. Institutions shall disclose the information referred to in Article 449a of Regulation (EU). 575/20131 (1) ( CRR') by following the Instructions provided below in this ANNEX to complete the tables and templates which are presented in ANNEX XXXIX to this Implementing Regulation. Table 1 Qualitative information on Environmental risk: Free format text boxes for disclosure of qualitative information in ANNEX XXXIX. 2. Institutions shall follow the Instructions provided below to complete Table 1 . Qualitative information on Environmental risk' as presented in ANNEX XXXIX to this Implementing Regulation, in order to describe the integration of environmental risks (including specific information on climate change risks and on other environmental risks ) in their business strategy and processes, governance and risk management, in application of Article 449a in conjunction with Article 435 CRR.
complete the tables and templates which are presented in Annex XXXIX to this Implementing Regulation. Table 1 – ... management body in the supervision and management of environmental risks, and the rationale for institutions approach taking into account various
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