Private Equity Portfolio Coverage - Disposal/Divestment

The SBTi states that when you are using the Portfolio Coverage target for investment emissions you have a 24 month grace period upon acquisition before the companies emissions must be accounted for your in your target progress.
Does this same 24 month grace period exist when a PE firm divest/disposes of a Portfolio company?


Hi Jack,

With Portfolio Coverage targets, PE firms may choose to exclude portfolio companies acquired 24 months or less and without validated SBTs for the purposes of target setting, tracking, and reporting. There is no grace period for divestments.


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