Green asset ratio (GAR)

Roles that need it

• Sustainable Finance Analyst
• ESG Reporting Specialist
• Regulatory Reporting Analyst
• Credit Risk Analyst

Skills it belongs to

• Sustainable finance regulation (SFDR, EU Taxonomy, ISSB)
• Sustainable finance and green instruments
• Prudential and regulatory reporting (COREP, FINREP, US call reports)

Related concepts

• EU taxonomyThe EU taxonomy is the classification of environmentally sustainable economic activities under Regulation (EU) 2020/852. An activity is aligned if it substantially contributes to one of six objectives, does no significant harm to the others and meets minimum safeguards, per technical screening criteria.
• CSRD (Corporate Sustainability Reporting Directive)The CSRD is the EU directive, (EU) 2022/2464, that requires large companies to report sustainability information in their management report under the ESRS, based on double materiality, in a digital format and with external assurance. The 2026 Omnibus simplification narrowed its scope to the largest companies.
• Pillar 3 disclosuresPillar 3 is the set of public disclosures that banks must publish on their capital, risk exposures, liquidity, leverage and risk management, in standard EBA templates. It lets markets compare banks. Under CRR3 the EBA centralises publication through its Pillar 3 data hub.

Sources

• Commission Delegated Regulation (EU) 2021/2178 (Taxonomy disclosures), EUR-Lex (external site) accessed 31 Oct 2026
• Regulation (EU) 2020/852 (Taxonomy Regulation), EUR-Lex (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.