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Capital Requirements Regulation (CRR)
Article 449a

Article 449a - Disclosure of environmental, social and governance risks (ESG risks)

Status
In force
Selected consolidated version from
30/09/2021
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Article 449a

Disclosure of environmental, social and governance risks (ESG risks)

From 28 June 2022, large institutions which have issued securities that are admitted to trading on a regulated market of any Member State, as defined in point (21) of Article 4(1) of Directive 2014/65/EU, shall disclose information on ESG risks, including physical risks and transition risks, as defined in the report referred to in Article 98(8) of Directive 2013/36/EU.

The information referred to in the first paragraph shall be disclosed on an annual basis for the first year and biannually thereafter.

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