1. EBA, after consulting the European Systemic Risk Board, shall assess, on the basis of available data and the findings of the Commission’s High-Level Expert Group on Sustainable Finance, whether dedicated prudential treatment of assets exposed to activities associated substantially with environmental or social objectives, in the form of adjusted K-factors or adjusted K-factor coefficients, would be justified from a prudential perspective. In particular, EBA shall assess the following:
(a) methodological options for assessing the exposures of asset classes to activities substantially associated with environmental or social objectives;
(b) specific risk profiles of assets exposed to activities associated substantially with environmental or social objectives;
(c) risks related to the depreciation of assets due to regulatory changes such as climate change mitigation;
(d) potential effects of dedicated prudential treatment of assets exposed to activities associated substantially with en
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