Draft Implementing Standards on prudential disclosures on ...
1. Responding to this consultation 4 2. Executive Summary 5 3. Background and rationale 7 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.
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