Regulatory Alerts2026-07-26
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Annex 1 Template for Climate-Related Financial Disclosures
This document establishes a mandatory template for banks to disclose climate-related financial information, requiring specific details on board oversight, senior management roles, and capacity building. Banks must report on strategies, scenario analysis, and risk management processes, including the integration of climate factors into credit analysis and the identification of concentration risks. The template mandates the disclosure of quantitative metrics such as Scope 1, 2, and 3 greenhouse gas emissions, financed emissions by sector and geography, and exposure to transition and physical risks. Additionally, banks are required to disclose climate-related targets, progress against those targets, and the use of internal carbon pricing or remuneration links to climate considerations.