Article 74 1.

a clear organisational structure with well-defined, transparent and consistent lines of responsibility;

effective processes to identify, manage, monitor and report the risks they are or might be exposed to, including ESG risks in the short, medium and long term;

adequate internal control mechanisms, including sound administration and accounting procedures;

network and information systems that are set up and managed in accordance with Regulation (EU) 2022/2554;

remuneration policies and practices that are consistent with and promote sound and effective risk management, including by taking into account the institutions’ risk appetite in terms of ESG risks.