ACPR Compliance with EBA Guidelines on ESG Risk Management (EBA/GL/2025/01)

OPINION
ACPR Compliance with European Banking Authority (EBA) Guidelines on Environmental, Social, and Governance (ESG) Risk Management (EBA/GL/2025/01)

The Prudential Control and Resolution Authority (ACPR) has declared itself compliant with the European Banking Authority's guidelines of January 8, 2025, on the management of environmental, social, and governance (ESG) risks (EBA/GL/2025/01).

It should be noted that the ACPR will comply with the EBA/GL/2025/01 guidelines to the extent that there is no incompatibility between the provisions on data-related processes in these guidelines and those of the finalized version of Directive (EU) 2022/2464 on corporate sustainability reporting (the CSRD), as reviewed by the Commission's Omnibus project (COM(2025)80, COM(2025)81). Consequently, the provisions on data-related processes cannot require an institution to collect data from its counterparty that the counterparty would not be required to publish under the revised version of the CSRD.

Subject to this reservation, the "EBA/GL/2025/01" guidelines are applicable as of January 11, 2026, for institutions under the direct supervision of the ACPR, with the exception of small and non-complex institutions, for which these guidelines are applicable as of January 11, 2027. Institutions must do everything in their power to comply with these guidelines, in accordance with the provisions of Article 16 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council of November 24, 2010 establishing a European Supervisory Authority (European Banking Authority).