Europejski Urząd Nadzoru Bankowego, Raport dotyczący monitorowania i nadzoru nad greenwashingiem
Raport dotyczący monitorowania i nadzoru nad greenwashingiem
04/06/2024
EBA/REP/2024/09
GREENWASHING MONITORING AND SUPERVISION
FINAL REPORT
This Final Report is the EBA’s response to the European Commission’s request to provide input on the phenomenon of greenwashing, including its most relevant types and occurrences, risks that greenwashing poses, supervisory practices, gaps and challengesin addressing these risks. It builds on the Progress Report published by the EBA in May 2023 and focuses mostly on the banking sector, while covering investment firms and payment service providers to a more limited extent.
The Final Report reiterates the ESAs’ common high-level understanding of greenwashing as a practice whereby sustainability-related statements, declarations, actions, or communications do not clearly and fairly reflect the underlying sustainability profile of an entity, a financial product, or financial services. This practice may be misleading to consumers, investors, or other market participants.
The quantitative analysis of the greenwashing...
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