39. For the purposes of paragraph 37, institutions should determine the appropriate scope of the …

For the purposes of paragraph 37, institutions should determine the appropriate scope of the portfolio alignment assessments and the degree of sophistication of the methodologies used based on the characteristics of their portfolios, the results of their materiality assessment and their size and complexity. Large institutions with securities traded on a regulated market within the Union should take into account the list of sectors included in Template 3 of Annex I of the Commission Implementing Regulation (EU) 2022/2453¹⁰ . SNCIs and other non-large institutions may use representative samples of exposures in their portfolios to undertake portfolio alignment assessments.

10 Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p. 1). 25

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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