Are assets under management covered in the methodology or only owned assets by the institution? Does the asset class listed equity and bonds include both owned assets and assets under management?

SBTi requires that asset managers follow FI-C15 and C16 to set targets on funds managed under discretionary mandates. If the asset manager has discretionary mandate over the funds, the investor has delegated the investment decisions to the asset manager with predefined risk level, time horizon, and other specific needs. Once the mandate is signed, the asset manager proceeds to build a portfolio that matches the investor’s predefined criteria and makes investment decisions on the investor’s behalf without active involvement of the investor (source: ubp). SBTi plans to further elaborate on the target setting requirements for asset managers.