EBA · 2022_6653 Rejected question

New Pillar III ESG Template 1

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449, para. a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2022-12-08
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Question

In Template 1, we see that sector “I – Accommodation and food service activities” in row 51 is included in the “Exposures towards sectors that highly contribute to climate change”. The asterisk to the latter further specifies: “In accordance with the Commission Delegated Regulation (EU) 2020/1818 supplementing regulation (EU) 2016/1011 as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks -Climate Benchmark Standards Regulation - Recital 6: Sectors listed in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006”. Sector I is not included in the asterisk as one that highly contributes to climate change. We wonder if Sector I is correctly categorized as a sector that highly contributes to climate change in Template 1, and if the exposures in this row should roll up into the subtotal of row 1, as implied by that template.

Background

In the context of the upcoming submissions.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6653

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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