EBA · 2023_6961 Rejected question

Template 3, Climate Change Alignment Metrics

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
434a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2023-12-21
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Question

Regarding the data requirement, should all companies falling under the NACE codes defined in Template 3 be included, or can practicality be applied to specifically target companies for whom the transition risk metric is relevant?

Background

We have noticed that there are various types of activities within sector NACE codes e.g., manufacturing, transportation, and services. Should the selected metric be limited to the main activity of each sector, or should we have multiple metrics for each activity within a sector. For example, within the steel industry, should it be limited only to steel producers to whom the intensity metric applies, or should it also include other entities such as steel refineries and industrial machinery companies within the broader sector category, where the applicability of the IEA metrics is not as evident?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6961

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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