Handbook of Climate Transition Benchmarks, Paris-Aligned Benchmark and Benchmarks’ ESG Disclosure

This Handbook is a response to frequently asked questions, which the TEG benchmarks subgroup members encountered when presenting the EU Climate Transition Benchmark (EU CTB), the EU Paris Aligned Benchmark (EU PAB), and the benchmarks’ disclosure guidance on environmental, social or governance (ESG) issues.10 The Handbook commences by (i) clarifying the 7% Reduction Trajectory and (ii) matters of terminology. It continues by explaining (iii) the anti-greenwashing measures, (iv) data sources and estimation techniques as well as (v) related classification. Finally, (vi) ESG disclosure matters are discussed and (vii) further aspects are highlighted. Detailed appendices provide computation and sector mapping guidance.