ESG SDDS Wiring-Guide

For example, current year, five years ahead, or year of strategy end etc.
 

"This indicator captures the share of assets whose current or projected energy or carbon performance is below (i.e., better 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 objectives. Pathways may reference 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 under the threshold, and expresses this as a proportion of total portfolio weight (e.g., by AUM, floor area, or GAV).

Note 1: A high share of assets below the pathway threshold is generally positive, reflecting strong alignment with decarbonisation goals. A low share may be concerning, as it indicates that most assets are not yet aligned with transition targets."