Measuring Portfolio Alignment: Driving Enhancement, Convergence, and Adoption

This voluntary guidance document aims to provide a technical practitioner’s perspective for measuring the alignment of investment, lending, and underwriting activities with the goals of the Paris Agreement and 2050 global net-zero objectives. This document aims to support financial institutions with the selection of portfolio alignment metrics for relevant use cases. This guidance seeks to address current gaps in portfolio alignment measurement and accelerate progress toward the wider adoption of portfolio alignment metrics among net zero-committed financial institutions. It does not prescribe a specific course of action but offers technical information and options to support financial practitioners’ independent decisions around the use of portfolio alignment metrics.