Oxford Martin Principles for Climate-Conscious Investment 2nd edition

Report

The Oxford Martin Principles for Climate-Conscious Investment provide a practical framework for assessing the credibility of corporate transition plans and climate-conscious investment strategies. The Second Edition retains the original three Principles, (1) a commitment to net-zero emissions, (2) a profitable net-zero business model, and (3) quantitative medium-term targets, while updating their application in light of developments in climate science, transition planning, investor stewardship, carbon removals, and disclosure frameworks since 2018. The Principles are intended as necessary, though not sufficient, conditions for credible transition planning and are designed to complement existing standards, methodologies, and disclosure frameworks.

Authors: Evatt, A; Jenkins, S; Haywood, A; Nelson, T; Dyvik Henke, C

• Publication status: Published
• Publisher: Oxford Martin School
• Place of publication: Oxford, UK
• Publication date: 2026-06-23
• DOI: 10.5287/ora-r5bajmbyk
• Language: English