Use forward-looking scenario assumptions

Aufsichtserwartung

These assumptions can be quantitative and/or qualitative in nature, are expected to rely on forward-looking information where available, and also to be relevant to an institution’s particular exposure to environmental risk (depending on the type of business activity, sector and geographic location of such exposures).

Adressat: institutions

Quelldokument

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