Scope

PACTA analysis can be performed on corporate bonds and listed equities of companies in climate-relevant sectors

Financial Assets

The PACTA methodology can be applied to the follow types of financial assets:

• Listed Equity

• Corporate Bonds

• Corporate Loans

Funds in a portfolio are broken down into their constituents and can also be included in the analysis, where information about the holdings within the fund is available.

Applicable Sectors (Climate-relevant Sectors)

PACTA covers 8 climate-relevant sectors as illustrated below.

Given its emphasis on technologies and climate, the analysis is limited to those parts of the portfolio with direct exposure to the relevant technologies. It thus only covers around 20-30% of the average portfolio in terms of AUM, although around 70-80% of the portfolio’s GHG impacts.