28. For large corporate counterparties as defined by Article 3(4) of Directive 2013/34/EU …

For large corporate counterparties as defined by Article 3(4) of Directive 2013/34/EU, institutions should consider collecting or obtaining the following data points, where applicable:

• a. For environmental risks:
• i. geographical location of key assets (e.g. production sites) and exposure to environmental hazards (e.g. temperature-related, wind-related, water-related, solid mass-related hazards) at the level of granularity needed for appropriate physical risk analysis, and availability of insurance;
• ii. current and, if available, targeted greenhouse gas (GHG) scope 1, 2 and 3 emissions in absolute value and, where relevant, in intensity value;
• iii. dependency on fossil fuels, either in terms of economic factor inputs or revenue base;
• iv. energy and water demand and/or consumption, either in terms of economic factor inputs or revenue base;
• v. level of energy efficiency for real estate exposures and the debt servicing capacity of the counterparty;
• vi. the current and anticipated financial effects of environmental risks and opportunities on the counterparty’s financial position, financial performance and cash flows;
• vii. transition-related strategic plans, including transition plan for climate change mitigation disclosed in accordance with Article 19a or Article 29a of Directive (EU) 2022/2464, when available;
• b. For social and governance risks:
• i. alignment with the OECD Guidelines for Multinational Enterprises, UN Guiding Principles on Business and Human Rights and International Labour Organisation Declaration on Fundamental Principles and Rights at Work;

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• ii. negative material impacts on own workers, workers in the value chain, affected communities and consumers/end-users including information on due diligence efforts or processes to avoid and remediate such impacts.

1. Overview

1.1 References

• Article 3 4.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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