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Article 26 › 1

IFD

Member States shall ensure that investment firms have robust governance arrangements, including all of the following: (a) a clear organisational structure with well‐defined, transparent and consistent lines of responsibility; (b) effective processes to identify, manage, monitor and report the risks that investment firms are or might be exposed to, or the risks that they pose or might pose to others; (c) adequate internal control mechanisms, including sound administration and accounting procedures; (d) remuneration policies and practices that are consistent with and promote sound and effective risk management. The remuneration policies and practices referred to in point (d) of the first subparagraph shall be gender neutral.

National law under this provision

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Source: EUR-Lex CELLAR · retrieved 2026-09-05