Justify non-materiality assessments

Aufsichtserwartung

Moreover, institutions are expected to justify an assessment of non-materiality, specifying and documenting the qualitative and quantitative information underlying that assessment.

Adressat: Institutions

Fundstelle: Expectation 7.2

Quelldokument

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