Document climate risk materiality decisions

Aufsichtserwartung

The management body is also expected to decide on the materiality of the climate-related and environmental risks, specifying and documenting the qualitative and quantitative information underlying its decisions.

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)