Paragraph 18
Subject to paragraph 19, trustees must in each scheme year, as far as they are able—
(a)
obtain the scope 1, scope 2 and scope 3 greenhouse gas emissions attributable to the scheme’s assets;
(b)
use the data obtained to calculate their selected absolute emissions metric and selected emissions intensity metric; and
(c)
use the metrics they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme.