23. Competent authorities should consider using clear qualitative and/or quantitative criteria …

Competent authorities should consider using clear qualitative and/or quantitative criteria and/or thresholds for materiality, leveraging existing regulatory frameworks, industry standards, and supervisory experience. The materiality assessment should allow for adjustments over time as ESG risks evolve, new data becomes available, and financial entities refine their own risk identification processes.

Gradual extension of the scope of ESG factors in ESG stress testing

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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