Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR

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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