+45. At a minimum, competent authorities should consider the following granularity dimensions: a. …

45. At a minimum, competent authorities should consider the following granularity dimensions: a. …

At a minimum, competent authorities should consider the following granularity dimensions:

  • a. Portfolio level: Differentiation by asset class (e.g., corporate loans, mortgages, sovereign exposures, equity and corporate bond holdings).
  • b. Sectoral level: Classification based on industry sector (e.g., high-carbon industries, energy, real estate, agriculture). For specific sectors a higher granularity may be explored (e.g., electric power, sector impacted by a breakthrough technology, fossil fuel-based industries). For real estate, a distinction between commercial and residential real estate exposures may be explored.
  • c. Geographical level: Distinction by region (e.g. NUTS level 3) to assess exposure to location-specific ESG risks, particularly physical risks.
  • d. Counterparty level: Granularity by individual obligor or groups of obligors where concentration risks are significant.
  • e. Risk category: Separate identification of physical risks (acute and chronic climate hazards), transition risks (policy, technology, and market shifts), and other environmental, social, and governance factors (e.g., biodiversity loss, pollution, social and governance risks).

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

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.