Consider climate and environmental effects

Aufsichtserwartung

the management body is expected to consider the short, medium and long-term climate-related and environmental effects on the overall business strategy and clearly embed the relevant responsibilities in the organisational structure.

Adressat: the management body

Fundstelle: Expectation 3.4

Quelldokument

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