Behandlung von erwarteten ESG-Verlusten in Bankbilanzen – Eine pauschalierte Risikovorsorge könnte die Lösung sein

The treatment of expected losses by ESG factors in the bank balance sheet has a significant impact on the financial reporting of banks under both the German Commercial Code (HGB) and International Financial Reporting Standards (IFRS). This article examines the differences in the recognition and measurement of expected losses under HGB and IFRS and analyzes their impact on the accounting of credit risks in banks. The relevant regulations and standards of the two accounting systems as well as their background and objectives are taken into account. An ESG risk provisioning buffer is proposed as a feasible way to account for expected losses in the different accounting standards.