35. Institutions ’ internal procedures should provide for sector-based and portfolio-based …

Institutions ’ internal procedures should provide for sector-based and portfolio-based methodologies, in particular heat maps that highlight ESG risks of individual economic (sub-) sectors in a chart or on a scaling system as referred to in paragraphs 127 and 149 of the EBA Guidelines on loan origination and monitoring. Institutions’ methodologies should allow to

24 map their portfolios according to ESG risk drivers and identify any concentration towards one or more type(s) of ESG risks.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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