EBA · 2025_7451 Rejected question

List of IEA Sectors in Column a vs List of IEA Sectors in the EBA3.3 Annotated Table Layout for ESG

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a, para. ANNEX XXXIX - Template 3
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2025-05-14
Browse ECB SSM Register → More Q&As on this regulation →

Question

The sector named "Chemicals" is listed in the Template 3: Banking book - Climate change transition risk: Alignment metrics, but is missing from the List of NACE sectors to be considered. There is therefore no indication of the NACE codes to consider for Chemicals. The answer to question 2024_7085 confirms that institutions shall also present IEA sector Chemicals as one of the rows for Template 3, but doesn´t tell which NACE sectors are to be used. Which NACE codes should be considered for the sector of Chemicals?

Background

In Template 3 of Annex XXXIX - Prudential disclosures on ESG risks (Article 449a CRR) , Banks are asked to disclose their alignment efforts with the Paris Agreement objectives for a selected number of sectors. The list of IEA sectors in the Excel version of this template contains 8 mandatory minimum set of sectors but there are only 7 list of values in the EBA ESG3.3 DPM / "Annotated Table Layout".
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7451

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.

Similar Q&As

List of IEA Sectors in Column a vs List of IEA Sectors in the EBA3.3 Annotated Table Layout for ESG

Answered 2024-07-26

Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics

Answered 2024-04-26

Template 3 / Level of NACE codes to use

Answered 2023-12-15

Reporting Templates

Answered 2025-06-06

Template 5: Banking book - Climate change physical risk: Exposures subject to physical risks

Answered 2022-11-25

More Q&As on this topic

Pillar 3 Data Hub CONDIS: ITS and reporting framework modelling constraint affecting EU LI1/LI2/CC2

Answered 2026-06-26

Disclosure – Template EU CQ4: Treatment of cash balances at central banks and other demand deposits

Answered 2026-06-05

Disclosure of liquidity requirements - NSFR - LIQ2. Periodic data to be disclosed in the Disclosure Period

Answered 2025-10-31

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.