For example, current year, five years ahead, or year of strategy end etc.
ESG SDDS Wiring-Guide
Proportion of assets above the targeted pathway at a point in time relevant to the strategy (% of AUM)
Topic: Climate Change - Transition Risks |
Field Level: Vehicle |
Label: cc_transition_risk_assets_above_targeted_pathway_point_time_relevant_strategy_percentage_aum |
Indicator ID: ESG4.4.4
Industry Mapping:
Definition:
Additional Guidance:
"This indicator captures the share of assets whose current or projected energy or carbon performance is above (i.e., worse than) the relevant decarbonisation pathway threshold at a selected point in time. The chosen point (e.g., current year, five years ahead, or end of vehicle strategy) should align with the vehicle’s business plan or climate commitments. Pathways may be based on frameworks such as CRREM or national sectoral targets.
The calculation compares each asset’s performance against the pathway threshold for the selected year, counts those above the threshold, and expresses this as a proportion of total portfolio weight (e.g., by AUM, floor area, or GAV).
Note 1: A low proportion of assets above the pathway threshold is generally positive, indicating portfolio alignment. A high proportion highlights transition risk and possible stranded/misaligned asset exposure."
| Data Type | Double |
| Values | 0.00 - 100.00 % |
| Example | 45.00 % |
| Reference Field | Asset data - Based on RAL4.1 (Stranded/Misaligned Year based on energy intensity according to the chosen CRREM pathway), RAL4.2 (Stranded/Misaligned Year based on carbon intensity according to the chosen CRREM pathway ) and AL1.18 (Market value at the end of the period) |
| INREV Guideline ID | ENV50 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |