Regulation on the Application of Guidelines on the Management of Environmental, Social and Governance (ESG) Risks

Page 1 of 2  Official Gazette of the Republic of Slovenia, No 39/25 of 30 May 2025 (in force as of 14 June 2025) Pursuant to Article 13(3) of the Banking Act (Official Gazette of the Republic of Slovenia, Nos 92/21, 123/21 [ZBNIP], 2/25 [Constitutional Court decision] and 17/25, hereinafter: ZBan-3), and Article 31(1) of the Bank of Slovenia Act (Official Gazette of the Republic of Slovenia, Nos 72/06 [official consolidated version], 59/11 and 55/17), the Governing Board of the Bank of Slovenia hereby issues the following REGULATION on the application of the Guidelines on the management of environmental, social and governance (ESG) risks Article 1 (purpose and field of application of guidelines) (1) On 8 January 2025, the European Banking Authority, pursuant to Article 16(1) of Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331 of 15 December 2010, p. 12), last amended by Regulation (EU) No 2024/1620 of the European Parliament and of the Council of 31 May 2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010 (OJ L 2024/1620 of 19 June 2024, hereinafter: Regulation (EU) 1093/2010), published the Guidelines on the management of environmental, social and governance (ESG) risks (EBA/GL/2025/01, hereinafter: the guidelines) on its website. (2) The guidelines referred to in the first paragraph of this article lay down the robust governance arrangements that institutions are required to put in place in accordance with point 1 of Article 87a and Article 74 of Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176 of 27 June 2013, p. 338), last amended by Directive (EU) 2024/2994 of the European Parliament and of the Council of 27 November 2024 amending Directives 2009/65/EC, 2013/36/EU and (EU) 2019/2034 as regards the treatment of concentration risk arising from exposures towards central counterparties and of counterparty risk in centrally cleared derivative transactions (OJ L 2024/2994 of 4 December 2024, p. 1, hereinafter: Directive 2013/36/EU). (3) The guidelines are addressed to:

1. competent authorities referred to in point (i) of Article 4(2) of Regulation (EU) 1093/2010; and
2. financial institutions referred to in Article 4(1) of Regulation (EU) 1093/2010 that are also classed as institutions referred to in point 3 of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176 of 27 June 2013, p. 1), last amended by Regulation (EU) 2024/2987 of the European Parliament and of the Council of 27 November 2024 amending Regulations (EU) No 648/2012, (EU) No 575/2013 and (EU) 2017/1131 as regards measures to mitigate excessive exposures to third-country central counterparties and improve the efficiency of Union clearing markets (OJ L 2024/2987 of 4 December 2024, hereinafter: Regulation (EU) 575/2013).

Page 2 of 2 Article 2 (content of regulation and scope of application of guidelines) (1) By virtue of this regulation Bank of Slovenia sets out the application of the guidelines and all their future amendments, unless provided otherwise by Bank of Slovenia in respect of a particular amendment to the guidelines, to:

1. banks and savings banks for whose supervision Banka Slovenije is responsible in accordance with the ZBan-3 and Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (OJ L 287 of 29 October 2013, p. 63) (hereinafter: banks); and
2. Bank of Slovenia, when in accordance with the ZBan-3 in its role as the competent authority it is exercising supervisory powers and tasks over banks referred to in point 1 of this paragraph. (2) Banks referred to in point 1 of the first paragraph of this article shall take full account of the provisions of the guidelines in the parts addressed to banks. (3) In exercising its supervisory powers and tasks in accordance with the ZBan-3, Banka Slovenije shall take full account of the provisions of the guidelines in the parts relating to the exercise of the powers and tasks of the competent authority. Article 3 (entry into force) (1) This regulation shall enter into force on the fifteenth day after its publication in the Official Gazette of the Republic of Slovenia, and shall begin to be applied on 11 January 2026. (2) Without prejudice to the first paragraph of this article, banks defined as small and non-complex banks under Article 263 of the ZBan-3 shall apply this regulation from 11 January 2027. Ljubljana, 27 May 2025 Primož Dolenc Acting Governor, Governing Board of the Bank of Slovenia