$M

Million U.S.-Dollar

2 °C

2 °Celsius

Abs.

Absatz

Art.

Artikel

ASC

Accounting Standards Codification

BaFin

Bundesanstalt für Finanzdienstleistungsaufsicht

BAIT

Bankaufsichtliche Anforderungen an die IT

BCBS

Basel Committee for Banking Supervision

bspw.

beispielsweise

BVerfG

Bundesverfassungsgericht

bzgl.

bezüglich

CDP

Carbon Disclosure Project

CDSB

Climate Disclosure Standards Board

CO2

Carbon dioxide, Kohlen(stoff)dioxid

CO2e

Carbon dioxide equivalent, Kohlen(stoff)dioxidäquivalent

c. p.

ceteris paribus

CR

Cash Ratio

CRD

Capital Requirement Directive

CRR

Capital Requirements Regulation

CSDDD

Corporate Sustainability Due Diligence Directive

CSR

Corporate Social Responsibility

CSRD

Corporate Sustainability Reporting Directive

d. h.

das heißt

DNSH

Do No Significant Harm

E

Environment

EBA

European Banking Authority

ECB

European Central Bank

EDTF

Enhanced Disclosure Task Force

EEG

Gesetz zum Ausbau erneuerbarer Energien

e. g.

exempli gratia bzw. for example (z. B.)

EIOPA

European Insurance and Occupational Pensions Authority

ESG

Environment, Social, Governance

ESMA

European Securities and Markets Authority

ESRS

European Sustainability Reporting Standards

etc.

et cetera

EU

European Union

EU-Aktionsplan

EU-Aktionsplan: Finanzierung nachhaltigen Wachstums

evtl.

eventuell

EZB

Europäische Zentralbank

FASB

Financial Accounting Standards Board

FSB

Financial Stability Board

FFF

Fridays For Future

FTE

Full Time Equivalent

G

Governance

G20

Group of 20

GAR

Green Asset Ratio

ggf.

gegebenenfalls

GHG

Greenhouse gas

GICS

Global Industry Classification Standard

GRI

Global Reporting Initiative

IAO

Internationale Arbeitsorganisation

IAS

International Accounting Standard

IASB

International Accounting Standards Board

ICAAP

Internal Capital Adequacy Assessment Process

i. d. R.

in der Regel

i. e.

id est bzw. das heißt

IEA

International Energy Agency

i. e. S.

Im engeren Sinne

IFRS

International Financial Reporting Standards

IIRC

International Integrated Reporting Council

ILAAP

Internal Liquidity Adequacy Assessment Process

ILO

International Labour Organization

inkl.

inklusive

IOS

International Organization for Standardization

IOSCO

International Organization of Securities Commissions

IPCC

Intergovernmental Panel on Climate Change

ISSB

International Sustainability Standards Board

i. S. v.

im Sinne von

IT

Informationstechnologie

i. V. m.

in Verbindung mit

i. W.

im Wesentlichen

Kfz

Kraftfahrzeug

KI

künstliche Intelligenz

KWG

Kreditwesengesetz

kWh

Kilowattstunde

LGD

Loss Given Default

LkSG

Lieferkettensorgfaltspflichtengesetz

MaRisk

Mindestanforderungen an das Risikomanagement

MiFID

Markets in Financial Instruments Directive

m. w. N.

mit weiteren Nachweisen

NGFS

Network for Greening the Financial System

NGO

Non-Governmental Organization

o. Ä.

oder Ähnliches

OECD

Organization for Economic Co-operation and Development

o. g.

oben genannte

OpRisk

Operational Risk

PACTA

Paris Agreement Capital Transition Assessment

PBAF

Partnership for Biodiversity Accounting Financials

PCAF

Partnership for Carbon Accounting Financials

PD

Probability of Default

PRA

Prudential Regulation Authority

PRB

Principles for Responsible Banking

PRI

Principles for Responsible Investment

RAROC

Risk Adjusted Return on Capital

RoI

Return on Investment

RTF

Risikotragfähigkeit

RTS

Regulatory Technical Standard

S

Social

SASB

Sustainability Accounting Standards Board

SFDR

Sustainable Finance Disclosure Regulation

SDG

Sustainable Development Goals

sog.

sogenannte

SREP

Supervisory Review Evaluation...