75. With respect to reputational risks, institutions should consider and manage the impact of ESG …

With respect to reputational risks, institutions should consider and manage the impact of ESG risks on their reputation, including by considering potential risks associated with lending to and investing in businesses which may be prone to ESG-related controversies, such as viola-tions of social or human rights. Institutions should also consider, where applicable, the repu-tational risks associated with the failure to deliver on their sustainability commitments or transition plans, or with the (perceived) lack of credibility of such commitments and plans.

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1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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