Pillar 3 disclosures on ESG risks. First disclosures of Spanish and other European banks

Herminia Cuevas, Esther Palomeque and Beatriz Santa-Cruz

Financial Stability Review, 2023, issue Autumn

Abstract: Sustainability-related disclosures are an essential first step towards integrating environmental, social and governance (ESG) risks into the financial system and the wider business world. This article sets out the new European prudential requirements for disclosing such risks, as well as a general comparison of the initial climate-related information reported by significant institutions in the Spanish banking industry and elsewhere in Europe.

Date: 2023
Note: 45
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Persistent link: https://EconPapers.repec.org/RePEc:bde:revisl:y:2023:i:11:n:4

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