Commission Implementing Regulation (EU) 2022/2453 amending ESG risk disclosure standards

The European Commission amends Implementing Regulation (EU) 2021/637 to establish uniform disclosure formats for environmental, social, and governance (ESG) risks under Article 449a of the Capital Requirements Regulation. Large institutions with securities admitted to trading on a regulated market must disclose qualitative and quantitative ESG risk information using specified templates in Annexes XXXIX and XL. The first annual disclosure is required for the reference date of 31 December 2022, with subsequent semi-annual disclosures due on 30 June and 31 December. Institutions may use internal estimates or proxies for taxonomy-aligned exposures if counterparties do not provide data voluntarily.

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Source: European Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works