Consider broader factors in materiality assessment

Aufsichtserwartung

institutions should pay particular attention not only to their business model, long-term strategy and the overall risk profile, but also to the influence of the economic and political environment, the assumed level of relevance of information for users, and the relationship with recent developments in risks and disclosure needs.

Adressat: Institutions

Verweise: EBA Guidelines

Quelldokument

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