The Swiss Financial Market Supervisory Authority FINMA is conducting an ex-post evaluation of the climate-related disclosure requirements. This survey will run until 13 May 2024.
In 2021, FINMA brought its disclosure requirements on climate-related financial risks into force for banks and insurers in supervisory categories 1 and 2. Now that three disclosure cycles have been completed, it is time to review the applicable requirements. FINMA is therefore carrying out an ex-post evaluation of the climate-related disclosure requirements. To this end, it is publishing a questionnaire and inviting affected institutions and other stakeholders to share their experiences with the disclosure requirements. Comments must be submitted by 13 May 2024.