Paragraph 18 I1

England, Wales and Scotland

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.

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