ESG SDDS Wiring-Guide

Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.

Proportion of assets under 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_below_targeted_pathway_point_time_relevant_strategy_percentage_aum | Indicator ID: ESG4.4.4.1

Industry Mapping:

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."
 

Data Type Double
Values 0.00 - 100.00 %
Example 80.00 %
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 -