Hi,
Could you kindly confirm that unlisted investment (both debt and equity) by asset mangers in CRE under construction (embodied emissions) is optional to include, but if included should be covered by portfolio coverage or temperature rating as it is not covered by SDA?
Kind regards,
Thora
Hi Thora, apologies for the delay in responding to this query. You are correc that the construction portion is currently not captured by the SDA pathway and hence would not have to be included as part of the CRE portfolio - only the operational S1+2 emissions have to be included. If you do wish to include construction related impacts these could be covered with the PC or TR methods.