Europejski Urząd Nadzoru Bankowego, Plan działania EBA w obszarze zrównoważonych finansów i ESG

EBA/REP/2022/30

DECEMBER 2022

THE EBA ROADMAP ON SUSTAINABLE FINANCE

THIS DOCUMENT SUPERSEDES THE EBA 2019 ‘ACTION PLAN ON SUSTAINABLE FINANCE’

1. Introduction

1.1 About this roadmap

1. This roadmap outlines the EBA’s workplan on sustainable finance and Environment, Social and Governance (ESG) risks . It builds on and replaces the EBA’s first action plan on sustainable finance published in December 2019 . The roadmap explains the EBA’s approach and objectives in the area of ESG and describes the mandates and tasks received from the EU legislators and directly from the European Commission, together with the EBA’s associated planned activities and timelines.

1.2 Background

2. Climate change, environmental degradation, social issues and other ESG factors are posing considerable challenges for the global as well as the EU economy. The impact of acute and chronic physical events, the needed transition to a low carbon, more resource efficient and sustainable economy, and a more inclusive society,...