Use the ESRS Guidance to:

  • Understand key ESRS concepts and how they apply in the banking context, with clear references to the Draft Amended ESRS (2025) and the current ESRS (2023)
  • Understand how to conduct an impact materiality assessment for a bank portfolio
  • Understand how to consider policies, actions and targets for a bank portfolio, using bank specific indicators and metrics
  • Understand which UNEP FI resources can be leveraged for ESRS implementation

This will help you to:

  • Apply ESRS requirements in a way tailored to the banking sector
  • Contribute to greater consistency and comparability in how banks implement the ESRS, also supporting a more level playing field across the sector

 

FAQs

No. This Guidance provides UNEP FI’s interpretation of ESRS implementation for banks, building on UNEP FI’s unique expertise in banking and sustainability. It does not constitute an official regulatory interpretation.

The Guidance focuses primarily on ESRS 1 and ESRS 2 and in particular on the double materiality assessment, with a specific emphasis on the impact materiality dimension of banks’ downstream value chain (especially lending portfolios). While some insights may also be relevant for banks’ own operations, upstream value chain and financial materiality assessment, these aspects fall outside the primary scope of the Guidance.

 

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