Materiality assessment across business areas

Aufsichtserwartung

Institutions are expected to comprehensively include climate-related and environmental risks in their assessment of materiality for all of their business areas in the short, medium and long term under various scenarios.

Adressat: Institutions

Fundstelle: Expectation 7.2

Quelldokument

• Walking the talk - Banks gearing up to manage risks from climate change and environmental degradation (results of the 2022 thematic review) (November 2022)