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In forceRisk managementLast checked 13 November 2026

Climate-related financial risk information

A regulatory return listed by the Bank of Ghana (BoG), Ghana.

To facilitate the Bank's supervisory assessment of an RFI's exposure to climate-related financial risks, RFIs submit information on material climate-related risks and how they are governed, risk metrics for carbon-intensive and vulnerable sectors, internal carbon-reduction commitments, risk-assessment methodologies, physical and transition risk exposures, and data gaps. RFIs also submit climate-related transition plans with specific net-zero timelines, metrics and engagement strategies, and must eventually disclose climate information publicly under IFRS S2. Source

Official title: Regulatory Reporting of Climate-Related Financial Risks

The facts

Who files
Banks, Specialised Deposit-Taking Institutions (SDIs), Financial Holding Companies, Mortgage Finance Companies, Leasing Companies and Development Finance Institutions, collectively 'Regulated Financial Institutions' (RFIs). Source
How often
Twice a year, and whenever something material changes, RFIs send the Bank of Ghana information on their climate-related financial risks. Once a year, alongside the ICAAP, they also send their climate transition plans. Source
Deadline
Not stated as a specific calendar date for the semi-annual submission beyond 'semi-annual basis'. The transitional quarterly implementation updates (now largely superseded by the semi-annual return) were due within 14 days after the end of each calendar quarter. Source
Format
Other. Not stated. The Directive says the format for public disclosures will be 'Standardized Climate-related Disclosure Templates' the Bank will provide; no such template was found published on the pages read, and no format is stated for the semi-annual regulatory submission to BOG. Source
How it is filed
Filing route recorded for the BoG: PSA Returns. See how firms file with the BoG.
Status
In forceThe effective implementation date of the Climate-Related Financial Risk Directive is 1 January 2026 for banks and 1 January 2027 for Specialised Deposit-Taking Institutions (SDIs) and Non-Bank Financial Institutions (NBFIs). Quarterly updates on implementation of Board-approved plans were due from March 2025 for banks and from September 2025 for SDIs and NBFIs, so filing is already under way for banks; it remains upcoming for SDIs and NBFIs until the 2027 date. Source
Legal basis
Group
Risk management

Templates (0)

The library lists no templates for this return.

No published template for the semi-annual submission or the transition plan was found; the standardised public-disclosure template the Directive promises had not been published on the pages read. Source

Validation rules

No published validation rules were found for this return. No validation rules were found on the Bank's public pages. Source

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. RFIs must disclose climate-related financial risk information themselves, phased in from December 2026 (banks) and December 2027 (SDIs and NBFIs), in line with IFRS S2; this is published by each RFI, not centrally by the Bank of Ghana. Source

Official documents (2)

The BoG's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Bank of Ghana Climate-Related Financial Risk Directive, 2024

    Legal text · PDF · 655.6 KB · 2024

    Issued under Act 930 section 92(1), the Development Finance Institutions Act 2020 (Act 1032) section 84(1) and the Non-Bank Financial Institution Act 2008 (Act 774) section 44(1). Effective implementation date 1 January 2026 for banks and 1 January 2027 for SDIs and NBFIs (paragraph 8). Sets out the semi-annual regulatory reporting requirement (paragraph 48) and the annual transition-plan submission (paragraph 49); no standardised disclosure template has yet been published (paragraph 46).

    SHA-256 4a7ed274637bshow in full4a7ed274637b83f4fb049ce8473540405db03ded6620a649e2d089c4cf5ba2b0
  • Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930)

    Legal text · PDF · 741.3 KB · 2016

    SHA-256 35da5f9d7b64show in full35da5f9d7b641f9d32cf798fa8323392642f6166d33ed63f94601e95c89e8ae1

Sources

Every page and document this return's facts were read from.

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Line4 wrote this page in its own words from the BoG's public website and links to the BoG's own pages as the source; the BoG has not reviewed or endorsed it, so always check the BoG's own published text before relying on it.

Last checked 13 November 2026.