The UWV is the first Dutch scheme to introduce a Paris-aligned Benchmark (PAB), as it has set a goal of a 50% reduction in CO2 by 2022. The PAB will seek to align investments with the Paris Agreement to limit global temperature increases to less than 2°C and also commits to climate neutrality by 2050. The move affects all investment categories.

The PAB also forbids investing in companies that generate more than 1% of turnover from thermal coal, 10% from oil and/or 50% from natural gas, which in effect will exclude the entire fossil fuels industry. Utilities depending on over 50% of power from fossil fuels are also banned.