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      "text": "Targets are based on the full lending commitment made to our clients, including outstanding loans, undrawn irrevocable commitments, and guarantees.",
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      "text": "1 NACE is the acronym used to designate the various statistical classifications of economic activities... 2 PCAF (2022). The Global GHG Accounting and Reporting Standard Part A: Financed Emissions. Second Edition. 3 Scope 3 emissions were also included...",
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      "text": "Based on qualitative and quantitative criteria, such as alignment and feasibility (following industry best practices), 2021 was chosen as a baseline year for our decarbonization targets across all lending sectors.",
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      "text": "To estimate the emissions from our clients, we rely on data available in their own disclosures, data from specialized third-party providers and internal data...",
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      "text": "Financed emissions represent the carbon emissions of our clients attributed to UBS. Following PCAF guidance, the attribution factor is the fraction of UBS loan exposure to the client's Enterprise Value Including Cash (EVIC)...",
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