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Publicación de los riesgos ESG bajo el Pilar 3. Primera información de las entidades bancarias españolas y otras europeas

Author

Listed:
  • Herminia Cuevas
  • Esther Palomeque
  • Beatriz Santa-Cruz

Abstract

En materia de sostenibilidad, la comunicación se ha configurado como un primer paso imprescindible para integrar los riesgos medioambientales, sociales y de gobernanza (ESG, por sus siglas en inglés) en el sistema financiero y en el ámbito empresarial en general. En este artículo se presentan los nuevos requerimientos prudenciales europeos de divulgación de dichos riesgos, al tiempo que se plantea una comparativa general de los primeros datos sobre cambio climático publicados por las entidades significativas del sector bancario español y otras entidades europeas de importancia sistémica.

Suggested Citation

  • Herminia Cuevas & Esther Palomeque & Beatriz Santa-Cruz, 2023. "Publicación de los riesgos ESG bajo el Pilar 3. Primera información de las entidades bancarias españolas y otras europeas," Revista de Estabilidad Financiera, Banco de España, issue Otoño.
    • Handle: RePEc:bde:revist:y:2023:i:11:n:4
    Note: 45
    as

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    File URL: https://www.bde.es/f/webbe/GAP/Secciones/Publicaciones/InformesBoletinesRevistas/RevistaEstabilidadFinanciera/23/4_REF45_Riesgos.pdf
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