Recital 12

(12)According to the communication of the Commission of 24 February 2021 on Forging a climate-resilient Europe presenting the Union Strategy on Adaptation to climate change, new investment and policy decisions should be climate-informed and future-proof, including for larger businesses managing value chains. This Directive should be consistent with that strategy. Similarly, there should be consistency with Directive (EU) 2024/1619 of the European Parliament and of the Council ⁶ , which sets out clear requirements for banks’ governance rules including knowledge about environmental, social and governance risks at board of directors level.