About ILN Whitepaper — Transition and the Enabling Role of Taxonomies and Frameworks

This paper aims to drive awareness among the broader investor community of how transition finance frameworks and taxonomies can be developed and applied to support decarbonization goals. It builds on existing ILN Thought Leadership, including ‘Investing for the low-carbon transition – Turning Portfolio Targets into Action’, which provided a behind-the-scenes look at leading asset owners’ and asset managers’ early experiences and innovative approaches in delivering portfolio decarbonization goals alongside real-world decarbonization. This paper identified capital allocation toward decarbonizing assets or those in sectors with high transition impact as a key portfolio lever to deliver portfolio alignment.