EBA · 2022_6516 Rejected question

NACE codes for the sectors that highly contribute to climate change for Pillar 3 ESG risks disclosure, Template 1

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Article 449a CRR
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2022-07-13
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Question

Included in the template’s rows of the Sectors that highly contribute to climate change we find also Sector I (Accommodation and food service activities) in row 51, while in the instructions and in the Commission Delegated Regulation it’s clearly stated that such sectors include only NACE Sectors A to H and L. Is it a typo, or else what is the reason behind this?

Background

In Template 1 of the ITS on prudential disclosures on ESG risk, we are asked to report on exposures per NACE sectors, with a focus on the Sectors that highly contributing to climate change. Those sectors should be A to H and L, while in Template 1 also sector I (Accommodation and food service activities) is included in the list. We think this may be a typo.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6516

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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