+4. Reference methodology for the identification and measurement of ESG risks
---+4.1 Materiality assessment
------+11. As part of the reference methodology for institutions’ identification and measurement of ESG …
------+12. The materiality assessment of ESG risks should be performed as an institution-specific …
------+13. The materiality assessment of ESG risks should use a risk-based approach that takes into …
------+14. With a view to comprehensively assessing the materiality of ESG risks, institutions should …
------+15. With regard to the materiality assessment of environmental risks, institutions should use both …
------+16. Institutions should substantiate and document as part of their ICAAP their materiality …
------+17. Institutions should develop and implement measurement methods, risk management arrangements and …
---+4.2 Identification and measurement of ESG risks
------+18. As part of the minimum standards to identify and measure ESG risks, i nstitutions’ internal …
------+19. To ensure a proper identification and management of ESG risks, institutions should consider the …
------+20. With regard to environmental risks, internal procedures and methodologies should allow …
------+21. With regard to social and governance risks, where quantitative information is initially …
------+22. With regard to the interactions between the different categories of, respectively …
------+23. Institutions ’ internal procedures should provide for the implementation of sound information …
------+24. Institutions ’ internal procedures should ensure that institutions gather and use the …
------+25. Institutions ’ internal procedures should build on both internally and externally available ESG …
------+26. Institutions should assess which other sources of data would effectively support the …
------+27. Where the quality or availability of data is initially not sufficient to meet risk management …
------+28. For large corporate counterparties as defined by Article 3(4) of Directive 2013/34/EU …
------+29. For exposures towards other types of counterparties than large corporates, institutions should …
------+30. Institutions’ internal procedures should provide for a combination of risk assessment …
------+31. At an exposure-based level, in line with the provisions in paragraphs 126 and 146 of the EBA …
------+32. With regard to the assessment of environmental risks at exposure level, institutions ’ internal …
------+33. Where data needed to assess certain criteria is not yet available, such as for smaller …
------+34. With regard to the assessment of social and governance risks at exposure level, institutions …
------+35. Institutions ’ internal procedures should provide for sector-based and portfolio-based …
------+36. With regard to non-climate related ESG factors, large institutions should develop: a) methods …
------+37. With regard to climate- related risks, institutions’ internal procedures should provide for the …
------+38. For the purposes of paragraph 37, institutions should use scenarios that are science-based …
------+39. For the purposes of paragraph 37, institutions should determine the appropriate scope of the …
------+40. Institutions should justify and document their methodological choices including the choice of …
------+41. Institutions should consider insights gained from climate portfolio alignment methodologies to …
------+42. In addition to exposure-based, sector-based, portfolio-based and portfolio alignment methods, i …

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

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

1. Overview

,
4.1 Materiality assessment

4.1 Materiality assessment
4.2 Identification and measurement of ESG risks

4.2.1 General principles

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
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