Unified Metrics Library - Carbon emission reduction initiatives

Helper question

Did the company have carbon emission reduction initiatives aimed at aligning with the Paris Agreement, during the period?


Carbon emissions reduction initiatives mean projects and/or company-wide solutions that are particularly aiming to switch to low-carbon strategies. It’s equally important to have these efforts aligned with the targets of the Paris Agreement which provides science-based targets.


Boolean: Yes or No


Carbon emissions reduction initiatives play a vital role at the core of the organisation’s sustainability strategy. In that sense, the Paris Agreement’s central aim is to strengthen the global response to the threat of climate change by keeping a global temperature rise this century well below 2 degrees Celsius above pre-industrial levels and to pursue efforts to limit the temperature increase even further to 1.5 degrees Celsius.

Organisations can align their operations and projects to carbon emissions reduction initiatives by submitting to the Science-Based Target Initiative (SBTi) . SBTi enables organisations of all sizes in different sectors to implement Net Zero standards or near-term targets.

Regulatory Definition

According to the (EU) 2022/1288 of 6 April 2022, the metric is defined as "Share of investments in investee companies without carbon emission reduction initiatives aimed at aligning with the Paris Agreement"



Carbon emission reduction initiatives might be specific to a project and/or a company’s operations. Examples include adopting renewable energy strategies, changing land management methods, implementing recycling and reuse strategies etc.