79. Institutions should monitor ESG risks on a continuous basis and ensure that they maintain an …

Institutions should monitor ESG risks on a continuous basis and ensure that they maintain an institution-wide view, adequately covering the nature, size and complexity of their activities, as well as, for the most significant portfolios determined on the basis of the materiality as-sessment, a portfolio view of their vulnerability to ESG risks. Furthermore, institutions should implement granular and frequent monitoring of counterparties, exposures, and portfolios as-sessed as materially exposed to ESG risks, including through incorporating considerations of ESG risks into the credit risk monitoring process of retail counterparties and into regular credit

16 EBA Final report on greenwashing monitoring and supervision (EBA/REP/2024/09) 34 reviews for medium-sized and large counterparties and/or by increasing the frequency and granularity of these reviews due to ESG risks.

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/