We are designing our own SBTI aligned strategy and targets at the moment, running into a few questions on a proportion of our AUM in UK listed investment trusts (not investing in real estate, but instead infrastructure, for example).
Under your coverage definitions (pg. 55-57) would these fall into listed equity, or treated similarly to REITs? Alternatively, for those investment trusts that invest in electricity generation assets, would other methods (SDA) be mandatory?
Thanks in advance,