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Draft Implementing Standards on prudential disclosures on ...

EBA/CP/2021/06 No to be given by Communications 01 March 2021 EBA Regular Use consultation paper Draft Implementing Standards on prudential disclosures on ESG risks in accordance with Article 449a CRR consultation paper Draft ITS prudential DISLCOSURES ESG RISKS 2 Contents 1. Responding to this consultation 4 2. Executive Summary 5 3. Background and rationale 7 Regulatory landscape on ESG disclosures in the EU 7 Draft ITS on Pillar 3 disclosures on ESG risks by large institutions 11 Draft P3 ESG ITS Content of the disclosures 15 Qualitative disclosures 25 4. Draft Implementing technical Standards 28 5.

This consultation paper puts forward proposals on tables and templates that specify the disclosures required in Article 449a CRR, including: (i) tables for qualitative disclosures on environmental, social and governance risks, (ii) templates with quantitative disclosures on climate change transitional risk,

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