Clear internal decision-making process

Aufsichtserwartung

institutions should have in place a clear, transparent and documented decision-making process and a clear allocation of responsibilities and authority within their internal control framework, including their business lines, internal units and internal control functions that promote informed decision-making by the management body.

Adressat: Institutions

Quelldokument

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