(c)
IFD
an assessment, which shall take into account the EBA report referred to in Article 35 and the taxonomy on sustainable finance, on whether any: ESG risks are to be considered for an investment firm’s internal governance; ESG risks are to be considered for an investment firm’s remuneration policy; ESG risks are to be considered for the treatment of risks; ESG risks are to be included in the supervisory review and evaluation process;
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Source: EUR-Lex CELLAR · retrieved 2026-09-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.