This report presents the EBA final draft ITS on Pillar 3 disclosures on ESG risks, which put forward
tables, templates and associated instructions that specify the requirement in Article 449a of
Regulation (EU) No 575/2013 (Capital Requirements Regulation – CRR) to disclose prudential
information on environmental, social and governance (ESG) risks, including transition and physical
risk, addressed to large institutions with securities traded on a regulated market of any Member
State
Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR
- Publication Date: January 24, 2022
- Author: European Banking Authority
- Language: English
