Transcription of Final Report - eba.europa.eu
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Final Report - eba.europa.eu
EBA/ITS/2022/01 24 January 2022 Final Report Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR Final Report DRAFT ITS ON PRUDENTIAL DISCLOSURES ON ESG RISKS 2 Contents 1. Executive Summary 4 2. Background and rationale 7 Regulatory landscape on ESG disclosures in the EU 8 Final draft ITS on Pillar 3 disclosures on ESG risks by large institutions 10 Draft P3 ESG ITS content of the disclosures 15 3. Draft implementing technical standards 30 4.
environmental, social and governance information. The Commission published in 2017 its non-binding guidelines on non-financial reporting8. In 2019, the Commission published a supplement to the guidelines on reporting climate-related information9, with an annex for institutions, proposing disclosures and KPIs on climate change.
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