Assess long-term business model resilience

Aufsichtserwartung

A longer-term assessment beyond the typical business planning horizon (more than five years, thus in line with public policy commitments to transitioning to a more sustainable economy), assessing the resilience of the current business model against a range of plausible future scenarios relevant to estimate climate-related and environmental risks, would be required to capture the specificities of this kind of risk.

Adressat: Institution

Fundstelle: Expectation 2.2

Quelldokument

• Guide on climate-related and environmental risks - Supervisory expectations relating to risk management and disclosure (November 2020)