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Definition

Paris-aligned Benchmark (PAB)

An EU Paris-aligned Benchmark is a regulated investment index whose emissions intensity, or total emissions for some corporate debt, starts at least 50% below its eligible pool, falls at least 7% yearly, and meets mandatory exclusions.

What is a Paris-aligned Benchmark?

An EU Paris-aligned Benchmark (EU PAB) selects, excludes or reweights securities so portfolio emissions follow Paris Agreement objectives under Regulation (EU) 2016/1011. It is a regulated EU label.

Why does a Paris-aligned Benchmark matter to you?

You may see PAB in an index methodology or investor request. A constituent's emissions, fossil-fuel revenue, conduct record and significant environmental harm can affect inclusion or weight. Check the data year, estimation method and exclusion evidence.

How does a Paris-aligned Benchmark work?

For listed equity, GHG intensity is tCO2e per EUR million of enterprise value including cash (EVIC). The benchmark's weighted Scope 1, 2 and 3 intensity must start at least 50% below its investable universe, the eligible pool, then fall by at least 7% yearly from the prior-year result. Corporate debt may instead use total emissions.

PAB administrators must exclude companies connected to prohibited weapons, tobacco production, UN Global Compact or OECD guideline violations, significant harm to EU Taxonomy environmental objectives, and prescribed revenue thresholds: 1% coal, 10% oil, 50% gas, or 50% from power generation above 100 g CO2e/kWh.

What mistakes should you avoid?

  • Applying the 50% test to one company, not the weighted benchmark.
  • Using a parent index instead of the investable universe.
  • Treating 7% as a straight-line, not geometric, reduction.
  • Ignoring non-fossil-fuel exclusions.

Must a Saudi company comply with the PAB rules?

No. The rules bind an EU PAB's administrator. A Saudi issuer can be included if its securities and the benchmark meet the emissions, data, allocation and exclusion requirements.

Is an EU PAB the same as an EU Climate Transition Benchmark?

No. An EU PAB starts at least 50% below its investable universe and applies the fossil-fuel revenue exclusions. An EU Climate Transition Benchmark starts at 30%. Both follow the 7% annual path.

Example

Suppose a hypothetical cold-chain warehouse operator in Saudi Arabia is being considered for a 10% weight in an equity EU PAB. It reports 24,000 tCO2e across Scope 1, 2 and 3 and has EUR 300 million of EVIC, giving an intensity of 80 tCO2e per EUR million: 24,000 / 300.

The other constituents average 70 on the same basis. The weighted benchmark result is 71: (10% x 80) + (90% x 70). The investable universe averages 150, so the 50% ceiling is 75: 150 x 50%. The result is 4 below the ceiling. The next annual ceiling is 66.03: 71 x 93%. The administrator must still test the warehouse operator against every Article 12 exclusion; passing the 50% and 7% calculations does not make an otherwise excluded company eligible.

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Last verified 2026-08-21

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Paris-aligned Benchmark (PAB) Definition | Keslio