Focus on sustainable assets

Since 2024, banks that fall under the CSRD Directive Directive must publish a Green Asset Ratio (GAR) for the past financial year for the first time. This is intended to express the proportion of sustainable assets of the balance sheet total. There is currently no minimum value to be achieved, which is why the significance for investors is still very low. However, this could change in the future if there are more standardized interpretations of the valuation criteria. There is also potential for a significant increase in GAR ratios if adjustments are made to the GAR calculation methodology.