Target Setting

Banking, Climate Change, Net Zero Banking, Publications, Target Setting | 12 May 2026

Climate Target Setting for the Shipping Sector

This report provides an overview of how financial institutions are developing decarbonization targets for maritime shipping, a hard-to-abate sector that underpins global trade. Drawing on the Poseidon Principles and evolving net-zero frameworks, the report sets out key methodological choices for banks, including the use of carbon intensity metrics aligned with IMO trajectories, definitions of emissions scope, and approaches to portfolio coverage and data quality.

Banking, Pollution & Circular Economy, Principles for Responsible Banking, Publications, Target Setting | 18 July 2024

Circular Economy as an Enabler for Responsible Banking

This report is aimed at providing a general overview on operationalising the interlinkages between circular economy and climate, nature, pollution, and healthy and inclusive economies, encouraging banks to embed circularity into internal policies and processes, engage with clients in their transition to circular business models, redirect financial flows towards circular solutions and opportunities, and advocate for mainstreaming circularity.

Banking, PRB Guidance, Principles for Responsible Banking, Publications, Social, Target Setting | 21 February 2024

Driving Impact on Financial Health and Inclusion of Individuals and Businesses: From Setting Targets to Implementation

The new PRB guidance, "Driving Impact on Financial Health and Inclusion: From Setting Targets to Implementation", supports financial institutions prioritising financial well-being by creating common definitions for Financial Health and Inclusion, proposing a Pathway to Impact, and offering standard indicators and methodologies for strategy development and implementation. It provides practical tools to set impactful targets and create robust strategies to promote financial well-being, and tailor action plans to meet the unique needs of individuals and businesses.

Banking, Climate Change, Net Zero Banking, Principles for Responsible Banking, Publications, Target Setting | 18 September 2023

The Use of Carbon Credits in Climate Target Setting

To support Net-Zero Banking Alliance (NZBA) member banks in developing targets, the Alliance has developed this short paper to provide clarification on the Guidance for Climate Target Setting for Banks outlining how the Alliance views the treatment of offsetting in relation to member commitments.