From Poseidon Principles:
The Poseidon Principles provide a framework for integrating climate considerations into lending decisions to promote international shipping’s decarbonization. The Poseidon Principles are a global framework for assessing and disclosing the climate alignment of financial institutions’ shipping portfolios. They establish a common, global baseline to quantitatively assess and disclose whether financial institutions’ lending portfolios are in line with adopted climate goals. Thus they also serve as an important tool to support responsible decision-making.