+6. Plans in accordance with Article 76(2) of Directive 2013/36/EU
---+6.1 Overarching principles
------+84. Plans developed in accordance with Article 76(2) of Directive 2013/36/EU are a product of the …
------+85. Institutions should ensure that their plans address forward-looking ESG risk management aspects …
------+86. Institutions should ensure that their plans and targets are well integrated into their business …
------+87. In view of the institutions’ obligation to ensure that arrangements, processes and mecha-nisms …
---+6.2 Governance
------+88. Institutions should clearly identify and allocate responsibilities for the development …
------+89. The management body should be responsible for the approval of the plans and should oversee …
------+90. For the purposes of integrating ESG risks across the three lines of defence in line with …
------+91. Institutions should ensure meaningful and regular interaction and exchanges at all levels of …
------+92. In line with Section 5.4, institutions should ensure they possess sufficient capacity …
------+93. Institutions should have in place sound governance processes to collect, validate and aggregate …
---+6.3 Transition planning
------+94. Institutions should understand their sensitivity to ESG risks, in particular environmental …
------+95. For the purposes of monitoring and addressing the specific environmental risks that may stem …
------+96. The geographical reference and granularity, such as in terms of regional breakdowns, of the …
------+97. The range and complexity of the scenarios used by institutions should be proportionate to their …
------+98. Institutions should ensure that scenarios and pathways used as part of their plans are …
------+99. Institutions should establish a set of different time horizons as part of their plans which …
------+100. Institutions should set milestones at regular time intervals to monitor and address ESG risks …
------+101. Institutions should ensure that short-, medium- and long-term objectives and targets interact …
------+102. The transition planning process of institutions should aim at managing material ESG risks, in …
------+103. Institutions should use a range of metrics including forward-looking metrics to support …
------+104. For the purposes of setting targets, institutions should use a set of metrics and indicators …
------+105. When data needed to compute metrics and support the setting of targets is missing …
------+106. SNCIs and other non-large institutions may rely on a smaller range of indicators for the use …
------+107. Whilst institutions should at least use a combination of metrics related to climate-related …
---+6.4 Key contents of the plans
------+108. Institutions should document their plans including their methodologies, assumptions …
------+109. Large institutions should ensure that their plans include at least the following aspects: a. …
------+110. SNCIs and other non-large institutions should include in their plans at least the aspects …
------+111. Institutions should consider using the Annex as a supporting tool to develop and formalise …
---+6.5 Monitoring, review, and update of the plans
------+112. Institutions should monitor the implementation of their plans using monitoring processes and …
------+113. The monitoring framework should allow the management body to simultaneously track how ESG risk …
------+114. Institutions should regularly, and at least every time they update their business strategy in …

6. Plans in accordance with Article 76(2) of Directive 2013/36/EU

6. Plans in accordance with Article 76(2) of Directive 2013/36/EU

1. Overview

,
6.1 Overarching principles

6.1 Overarching principles
6.2 Governance

6.2.1 Roles and responsibilities
6.3 Transition planning

6.3.1 Scenarios and pathways
6.4 Key contents of the plans

6.4 Key contents of the plans
6.5 Monitoring, review, and update of the plans

6.5 Monitoring, review, and update of the plans

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
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