Transcription of Draft Implementing Standards on prudential disclosures on ...
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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.
disclosure requirements on qualitative information related to ESG risks. These disclosures are designed in line with the discussion paper2 that the EBA has published in preparation for the report that the authority has to draft following Article 98(8) of the capital requirements Directive 2013/36/EU (CRD).
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