Europejski Urząd Nadzoru Bankowego, Raport na temat integracji ryzyk ESG w nadzorze nad firmami inwestycyjnymi

This report complements the EBA report on management and supervision of ESG risks for credit institutions and investment firms (EBA/REP/2021/18) published in accordance with Article 98(8) of Directive 2013/36/EU, i.e. Capital Requirements Directive (CRD) and Article 35 Directive (EU) 2019/2034, i.e. Investment Firms Directive (IFD). More specifically this report is addressing point (d) of Article 35 of IFD, which mandates the EBA to report on “the criteria, parameters and metrics by means of which supervisors and investment firms can assess the impact of short‐ , medium‐ and long‐ term ESG risks for the purposes of the supervisory review and evaluation process”.

The EBA postponed finalising the section on the supervision of investment firms in the area of ESG risks and addressing point (d) of Article 35of IFD until the supervisory review and evaluation process...