Rule · NBB · 12 Dec 2023 · NBB_2023_15

Reporting to the Bank of Pillar 3 disclosures on environmental, social and governance-related (ESG) risks pursuant to EBA Decision EBA/DC/498

Financial institutions, including credit institutions, stockbroking firms, and financial services groups, must report Pillar 3 disclosures on environmental, social, and governance-related (ESG) risks to the National Bank of Belgium. This requirement implements the European Banking Authority Decision EBA/DC/498. The obligation applies to the specified sector entities for periodical information and accounting rules.

BelgiumNational Bank of Belgium

Circulars and communications

NBB_2023_15

Publication date

Area of responsiblity

Cross-cutting and international aspects Supervision of financial institutions

Sector

Financial services groups Credit institutions Stockbroking firms

Theme

Periodical information and accounting rules

Communication NBB_2023_15 / Reporting to the Bank of Pillar 3 disclosures on environmental, social and governance-related (ESG) risks pursuant to EBA Decision EBA/DC/498

Annex: Decision of the European Banking Authority EBA/DC/498

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