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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. Accompanying documents 33 Impact assessment 33 Overview of questions for consultation 42 CONSULTATION PAPER Draft ITS prudential DISLCOSURES ESG RISKS 3 List of figures Figure 1: EU legislative initiatives on ESG related disclosures 8 Figure 2: EBA coordinated work on the P3 ESG ITS and on the response to the CfA under Article 8 of the Taxonomy Regulation 11 Figure 3: EBA sequential approach for the development o
3.1 Regulatory landscape on ESG disclosures in the EU 7 3.2 Draft ITS on Pillar 3 disclosures on ESG risks by large institutions 11 3.3 Draft P3 ESG ITS – Content of the disclosures 15 3.4 Qualitative disclosures 25 4. Draft implementing technical standards 28 5. Accompanying documents 33 5.1 Impact assessment 33
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