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February 2024
On 28 February 2024, RBI issued the draft disclosure framework on climate-related financial risks, 2024 (the draft framework). It would be applicable to the following entities:
- All Scheduled Commercial Banks (SCBs) (excluding local area banks, payments banks and regional rural banks)
- All Tier-IV primary (Urban) Co-operative Banks (UCBs)
- All-India Financial Institutions (AIFs) (i.e., EXIM Bank, NABARD, NaBFID, NHB and SIDBI)
- All top and upper layer Non-Banking Financial Companies (NBFCs)
As per the draft framework, the disclosures should cover four thematic areas/pillars – Governance, Strategy, Risk management, Metrics and Targets.
The glide path for the disclosures is given below:
| Entity | Governance, Strategy, and Risk management | Metrics and Targets |
|---|---|---|
| SCBs, AIFIs, Top and upper layer NBFCs | FY 2025-26 onwards | FY 2027-28 onwards |
| Tier IV UCBs | FY 2026-27 onwards | FY 2028-29 onwards |
To access the text of the draft framework, please click here
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