Regulatory Alerts2025-06-26
Notice extending the European Banking Authority (EBA/GL/2025/01) guidelines on environmental, social and governance (ESG) risk management to financing companies
The Prudential Control and Resolution Authority (ACPR) extends the European Banking Authority's ESG risk management guidelines to financing companies that are subject to CRD Directive requirements but do not meet the definition of financial institutions. These entities must implement the EBA/GL/2025/01 guidelines by January 11, 2026, with an extended deadline of January 11, 2027, for small and non-complex financing companies. This notice aligns with the ACPR's declaration of conformity published on June 26, 2025.
NOTICE
Notice extending the European Banking Authority (EBA/GL/2025/01) guidelines on environmental, social and governance (ESG) risk management to financing companies
This notice aims to extend to financing companies the European Banking Authority (EBA/GL/2025/01) guidelines on environmental, social and governance (ESG) risk management, to which the Prudential Control and Resolution Authority (ACPR) has declared conformity (cf. Notice published on June 26, 2025).
The ACPR expects financing companies, which do not fall under the definition of "financial institutions" referred to in Article 4(1) of Regulation (EU) No 1093/2010 establishing the EBA but to which the CRD Directive requirements regarding capital adequacy and risk management apply, to make every effort to comply with the EBA/GL/2025/01 guidelines starting from January 11, 2026, with the exception of financing companies classified as small and non-complex, for which these guidelines are applicable starting from January 11, 2027.
Download the notice and the associated notice
Notice extending the European Banking Authority (EBA/GL/2025/01) guidelines on environmental, social and governance (ESG) risk management to financing companies (PDF - 225.14 Ko)
ACPR conformity with the European Banking Authority (EBA) guidelines (PDF - 226.48 Ko)
Find the associated EBA guidelines
Guidelines on environmental, social and governance (ESG) risk management
Updated on June 26, 2025