First, there is growing interest in the need to improve reporting, including on other sustainability issues such as biodiversity. Second, special attention should be devoted to setting achievable conditions for small and medium-sized firms regarding the disclosure of climate-related risks, which should in any case consider the principles of proportionality and cost efficiency.
Although this list is by no means exhaustive, it will give you an idea of the increasing importance being placed on macro prudential measures. You may ask why these rules are suddenly introduced. Of course, the recent global financial crisis is one reason. But, historically, such rules were not needed because banks’ lending practices were conservative.