Summary
The Net Zero Investment Framework 1.0 is designed to provide a basis on which a broad range of investors can make commitments to achieving net zero emissions and define strategies, measure alignment, and transition portfolios. It sets out a number of components for an effective net zero investment strategy, with recommendations on the key actions and methodologies that can be used to implement such a strategy. The aim is to provide a framework that can be used by asset owners and asset managers, considering their different mandates and starting points. In that context, investors adopting the Framework are expected to use it on an ‘implement or explain’ basis, in the context of their fiduciary duties, and may, therefore, take account of specific contexts and strategies where some elements of the Framework may not be applicable.