An issuer’s funding activities are a key component of the implementation of its climate transition strategy. Climate transition focuses principally on the credibility of an issuer’s Greenhouse Gas (GHG) emissions reduction strategy, commitments, and practices. Significant capital reallocation and additional financing is needed to meet the global objectives enshrined within the Paris Agreement on Climate Change to keep the average global temperature rise this century well below 2°C above pre-industrial levels and to pursue efforts to limit the temperature increase even further to 1.5°C (“science-based” targets). Capital markets have a critical role to play in enabling climate transition by ensuring the efficient flow of financing from investors to issuers wishing to address issues inherent to climate change.