On 21 April 2023, the European Central Bank (ECB) published a report containing the results of its third review of the disclosure of climate-related and environmental (C&E) risks among significant institutions (SIs) and a selected number of less significant institutions (LSIs).

The review was conducted by the ECB and Member State competent authorities and covered 103 SIs and 28 LSIs. In addition, the disclosures of 12 global systematically important banks established outside the EU were benchmarked against the disclosures of the EU banks within the scope of the assessment. The report describes the main findings of the review for all these institutions.