Changes from plenary report to adopted text

Change 1

Changed4. Emphasises the banking sector’s role in financing the twin transition; highlights the simplification efforts under the EU’s sustainable finance framework to ensure coherence, reduce duplication and align obligations across banking, disclosure and risk-management rules; draws attention to the European Insurance and Occupational Pensions Authority’s recommendation to set higher capital requirements for stranded assets; calls for stronger supervisory guidance, including through the use of Pillar 2 requirements to align financial institutions with the EU’s climate objectives;