56. For the purposes of Title V of the EBA Guidelines on internal governance , institutions should …

For the purposes of Title V of the EBA Guidelines on internal governance¹⁴ , institutions should incorporate ESG risks into their internal control frameworks across the three lines of defence. The internal control framework should include a clear definition and assignment of ESG risk responsibilities and reporting lines.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/