Full definition
ITR answers the question: if all economic actors emitted at the rate of the companies in my portfolio, what temperature would we reach in 2100? Methodologies vary (MSCI, S&P Global, CDP), but there is consensus on MSCI World around 2.7 °C and MSCI World Climate Paris Aligned around 1.5-1.8 °C. Indicator recommended by TCFD and progressively incorporated into CSRD ESRS E1 reporting.