7. These Guidelines complement the EBA Guidelines on the management of ESG risks (the …

These Guidelines complement the EBA Guidelines on the management of ESG risks (the EBA/GL/2025/01)²⁴ with regard to scenario analysis. These Guidelines also complement the EBA Guidelines on institutions’ stress testing (the EBA/GL/2018/4)²⁵ .

²⁴ The EBA Guidelines on the management of ESG risks specify the minimum standards and reference methodologies for the identification, measurement, management and monitoring of ESG risks. In particular, they specify the content of plans to be prepared in accordance with Article 76(2) of the CRD. the EBA Guidelines on the management of environmental, social and governance (ESG) risks (the EBA/GL/2025/01).

²⁵ The the EBA Guidelines on institutions’ stress testing (the EBA/GL/2018/04) provide common organisational expectations, methodologies and processes for the performance of stress testing by institutions, specifying how they should be taken into account for capital adequacy and risk management purposes.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.