+b. Targets and metrics

b. Targets and metrics

i. Quantitative targets set to address ESG risks, including those stemming from the pro-cess of adjustment towards the legal and regulatory sustainabil- and ity where wards objectives broader a the sustainable institution transition of the jurisdictions economy, operates trends to-Targets to ad-dress ESG risks and monitor-ing metrics: Risks ming process justment stem- from of to- ad- theThis pertains to the metrics and targets used by institu-tions in accordance with sec-tion 5.7 and section 6.3.4. This pertains to the specific metrics and from cess address of the adjustment and transition targets ESG risks to and to the arising monitor pro- rele-N/A# Exposures towards high-risk sectors or counterparties # Portfolio alignment metrics and targets # Financed emissions across relevant break-downs Qualitative: # Progress achieved in Table 1 key financing strate- (b) (c) gies Table 2 # with ergy # Real Energy certain efficiency estate supply level portfolios of bank- en- (b) Quantita- tive:ESRS-E1-1 GHG targets: E1-4reduction ESRS-
and metrics used to monitor ESG risks and the progress in achiev-ing the targets.wards regula-tory sustaina-bility objec-tives:vant regulatory objectives, such as those included in the EU climate law in accordance with Article 76(2) CRD# For each target, what are the activities, asset classes, sectors and busi-ness lines covered # Institution-level targetsing ratio All tem-# Level of physical risk plates the institution is ex-posed to # Information on the riskiness of the portfo-lio across relevant breakdowns (e.g. non-performing exposures) # Percentage of identi-fied ESG risks that are actively monitored and managed # Percentage of busi-49
ii. Portfolios, sectors, asset classes, business lines and where applicable economic activities (i.e. individual technologies) cov-ered by targets and monitoring metrics, ensuring that the scope of targets and metrics suffi-ciently reflects the nature, size and complexity of institution’s activity and its ESG risks materi-ality assessment.Scope of cov-erage:This pertains to information related to the scope of targets and metrics and its signifi-cance from both a risk and fi-nancial perspective. This pertains to the short, me-broken down into more specific sectoral targets # Targets applied to spe-cific portfolios, exposures, groups of assets or invest-ments that share similar characteristics or risks # Specific, actionable tar-gets for particular pro-jects, technologies, or business activities # On- and off-balance sheet activities captured # Exclusion in coverage and planned coverage # Qualitative description of the set of targets and metrics applied for theness units with ESG risk-related targets in-tegrated into their op-erational plans # Percentage of opera-tions in different re-gions that have ESG risk-related targets and Qualitative: initiatives in place Table 1 # Percentage of sectors (b) (c) (j) that have developed Table 2 specific action plans (h) (i) aligned with group-level ESG risks targets. Quantita-# Achievement of sec- tive: toral targets All tem-plates # Evolution e.g. in-ESRS-E1-1 ESRS Current nues ESRS GHG targets: E1-42 - MDR-T reve-by sectors: 2 - SBM -1 reduction ESRS-
iii. Time horizons over which targets and metrics apply.Time horizons:dium or long-term time hori-zons with which metrics and targets are associated in line with section 6.3.2.short, medium and long term # Justification of short-term increases in metrics and targets, if applicablecrease/decrease in the level of target(s) to be achieved across differ-ent time horizonsESRS-E1.IRO-1_10_ ESRS-E4-1_04 13dAR 12a 50

1. Overview

,
Summary Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source Requirement

3. Related Standards

Standards
Source Requirement
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