Risk Management Magazine, Journal Year: 2025, Volume and Issue: 20(1), P. 49 - 56
Published: April 1, 2025
The EU Corporate Sustainability Reporting Directive (CSRD) presents both challenges and criticisms, but it will also offer more ESG information for financial institutions' investments exposures. Banks investors are realizing that addressing the supervisory expectations about non-financial disclosure risk management represents a significant challenge. This article starts by briefly exploring regulatory requirements thematic areas covered European Standards (ESRS). Next, we present snapshot of Significant Italian banks’ awareness coverage ESRS-related topics, conducting content analysis focused on their reporting. We outline some major governance assessment actions banks should take with regard to CSRD. These insights can provide valuable considerations guidance institutions navigating complex terrains
Language: Английский