+Article 449a 2.

Article 449a 2.

For the purposes of paragraph 1, institutions shall disclose information on ESG risks, including:

(a) 

the total amount of exposures to fossil fuel sector entities;

(b) 

how institutions integrate the identified ESG risks in their business strategy and processes, and governance and risk management.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards