Europejski Urząd Nadzoru Bankowego, Opinia EBA dot. poprawek Komisji Europejskiej dot. ostatecznego projektu wykonawczych standardów technicznych na temat ujawnień ostrożnościowych w sprawie ryzyk ESG zgodnie z art. 449a rozporządzenia CRR

EBA/Op/2022/11

17 October 2022

Opinion of the European Banking Authority

on the European Commission’s amendments relating to the final draft Implementing Technical Standards on prudential disclosures on ESG risks in accordance with Article 449a CRR

Introduction and legal basis

The European Banking Authority’s (EBA) competence to deliver an opinion is based on the fourth subparagraph of Article 15(1) of Regulation (EU) No 1093/2010 (‘EBA Regulation’), as the disclosure of information on environmental, social and governance risks by large institutions which have issued securities that are admitted to trading on a regulated market of any Member State, under Article 449a of Regulation (EU) No. 575/2013 (‘Capital Requirements Regulation or CRR’) is an area of competence of the EBA which has been mandated to develop draft implementing technical standards on this topic.

In accordance with Article 14(7) of the Rules of Procedure of the Board of Supervisors , the Board of Supervisors has adopted...