COMMISSION IMPLEMENTING REGULATION (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks ANNEX I ‘ANNEX XXXIX Prudential disclosures on ESG risks (Article 449a CRR) ANNEX II ‘ANNEX XL Instructions for disclosure of ESG risks

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