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Guidelines on the management of ESG risks (EBA/GL/2025/01)

https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/sustainable-finance/guidelines-management-esg-risks – PDF

1. Overview

1. Compliance and reporting obligations

2. Subject matter, scope and definitions

3. Implementation

4. Reference methodology for the identification and measurement of ESG risks

5. Minimum standards and reference methodology for the management and monitoring of ESG risks

6. Plans in accordance with Article 76(2) of Directive 2013/36/EU

Annex

This Annex provides a supporting tool for institutions for the development of plans required under Article 76(2) of Directive 2013/36/EU as further specified by Section 6 of these guidelines. It does not introduce additional requirements but provides for each key content required by the guidelines some examples, references and potential metrics that institutions may consider as they structure and formalise their plans. Institutions may adapt the format of this common approach provided they ensure that all required key contents are included in their plans. In line with the need for consistency with other applicable requirements as per section 6.1 and in particular paragraph 85, institutions should ensure consistency of information used to comply with the guidelines with information disclosed in accordance with Directive 2013/34/EU and Commission Delegated Regulation (EU) 2023/2772.

. 6.4 Key contents of plans

Key Clarifications words sub-ele-

words or elements required key and the Guidelines Clarifying Key with or relevant paragraph(s) ment

of the Examples of qualitative and quantitative out- References to other EU content puts and their potential supporting metrics frameworks reference to Potential Output Potential Output Pillar 3 CSRD / ESRS (Qualitative) (Quantitative) How to read this tool? guidance Quantitative description Links towards Pillar 3 and ESRS reference to the Qualitative description of potential output re- requirements that institutions, section(s) or of potential output re- lated to this Guidelines' where applicable, should con- of the lated to this Guide- requirement: sider to ensure consistency and Guidelines lines' requirement: - With examples or interconnections and rely to the

Direct extract from section 6.4, - With examples or ‘ warnings ’ in using met- extent possible on materially

paragraph 109 of the Guidelines	Key	words sub-ele-	Key Clarifying or with relevant ment paragraph(s) words or elements content	‘ do not forgets ’ , rics and targets, identical or significantly compa-guidance - For example, narra- - For example, recalling rable relevant information. reference to the tives characteristics. the different angles a KPI section(s) or could cover. References to Pillar 3 and ESRS of the All examples are for il- All examples of KPIs / may need to be updated to re-Guidelines lustration only. KRIs are for illustration flect future regulatory develop-only. ments. of the required key Examples of qualitative and quantitative out- References to other EU puts and their potential supporting metrics frameworks
6.4 Key contents of plans	Clarifications		and	reference to the Guide- Potential Output (Qual- Potential Output Pillar 3 CSRD / ESRS lines itative) (Quantitative)

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

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