Specify disclosure materiality considerations

Aufsichtserwartung

Institutions are expected to specify in their disclosure policies key considerations that inform their assessment of the materiality of climate-related and environmental risks, as well as the frequency and means of disclosures.

Adressat: Institutions

Fundstelle: Expectation 13

Quelldokument

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