Meaningful climate risk disclosures

Aufsichtserwartung

For the purposes of their regulatory disclosures, institutions are expected to publish meaningful information and key metrics on climate-related and environmental risks that they deem to be material, with due regard to the European Commission’s Guidelines on non-financial reporting: Supplement on reporting climate-related information.

Adressat: Institutions

Fundstelle: Expectation 13

Verweise: European Commission’s Guidelines on non-financial reporting: Supplement on reporting climate-related information

Quelldokument

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