In particular, the plan should include a statement detailing, inter alia, how the institution “plans to address potential conflicts between its net-zero ambitions and profit-making opportunities.”10 This amounts to saying that the preference for sustainability should be an argument of the intermediary’s utility function, at par with the return and risk preferences.
In other words, the intermediary should explicitly state if, and to what extent, it is willing to sacrifice return for sustainability, should a sacrifice turn out to be necessary.