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Dictionary by pitch.dog
Climate risk, scenarios & resilience · Core

Stranded asset

Also called: impaired transition asset

ELI5

An asset that loses economic value prematurely because of transition, regulation or market change.

Used in conversation

“The board will ask what happens if stranded asset moves outside tolerance.”

Pitch context

You will see “Stranded asset” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate risk, scenarios & resilience.

Why it matters: In climate risk, scenarios & resilience, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.