# Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (Text with EEA relevance), Article 53: Environmental, social and governance risks

Extent: E+W+S+N.I.

From 26 December 2022, investment firms which do not meet the criteria referred to in Article 32(4) of Directive (EU) 2019/2034 shall disclose information on environmental, social and governance risks, including physical risks and transition risks, as defined in the report referred to in Article 35 of Directive (EU) 2019/2034.
The information referred to in the first paragraph shall be disclosed once in the first year and biannually thereafter.

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Source: https://www.legislation.gov.uk/eur/2019/2033/article/53 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-2033/article-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.