Recital 7

(7)It is necessary to ensure coherence and consistency between the reporting obligations laid down in Regulation (EU) No 575/2013 with other Union legislation in the area of ESG risks, and in particular Regulation (EU) 2020/852 of the European Parliament and of the Council ⁵ . Rules on the disclosure of ESG risks should therefore take into account the criteria, classifications, and definitions laid down in Articles 2 and 3 of Regulation (EU) 2020/852. In particular, those rules should take into account the criteria for the identification and classification of environmentally sustainable economic activities, as laid down in Regulation (EU) 2020/852 and in Commission Delegated Regulation (EU) 2020/1818 ⁶ . For the same reason, when disclosing information on the energy performance of their real estate portfolio, institutions should provide that information in the form of the energy performance certificate as defined in Article 2, point 12 of Directive 2010/31/EU of the European Parliament and of the Council ⁷ .