Banking

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

Climate Target Setting for the Aviation Sector

This report provides an overview of how banks are approaching decarbonization target-setting in the aviation sector, a hard-to-abate industry with growing emissions and limited short-term alternatives for decarbonization. This practical guidance is intended to help banks develop, refine, and implement aviation-related transition strategies in line with evolving methodologies and data availability.

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

Target Setting for Cement Portfolios

This report provides an overview of how financial institutions are developing decarbonization targets for cement, a hard-to-abate sector. It sets out key methodological choices for banks, including the use of physical emission intensity metrics, definitions of emissions scope and approaches to portfolio coverage and data quality.