- Question ID
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2022_6516
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
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Article 449a CRR
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Not applicable
- Article/Paragraph
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EBA/ITS/2022/01, Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR, paragraph 33
- Type of submitter
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Credit institution
- Subject matter
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NACE codes for the sectors that highly contribute to climate change for Pillar 3 ESG risks disclosure, Template 1
- Question
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Included in the template’s rows of the Sectors that highly contribute to climate change we find also Sector I (Accommodation and food service activities) in row 51, while in the instructions and in the Commission Delegated Regulation it’s clearly stated that such sectors include only NACE Sectors A to H and L. Is it a typo, or else what is the reason behind this?
- Background on the question
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In Template 1 of the ITS on prudential disclosures on ESG risk, we are asked to report on exposures per NACE sectors, with a focus on the Sectors that highly contributing to climate change. Those sectors should be A to H and L, while in Template 1 also sector I (Accommodation and food service activities) is included in the list. We think this may be a typo.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
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This question has been rejected because the objective of the Q&A tool is not to answer questions that put into doubt the correctness of the legal framework or try to lobby for a modification of the text. The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.
- Status
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Rejected question