Use qualitative and quantitative materiality information

Aufsichtserwartung

The assessment of the materiality of climate-related and environmental risks is therefore expected to be performed using both qualitative and quantitative information and to duly consider reputational and liability risks associated with the institution’s impact on the climate and environment and arising from controversy in connection with its products and operations.

Adressat: Institutions

Verweise: EBA Guidelines

Quelldokument

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