The low carbon transition relies on zero emissions resources: non-emitting electricity, biomass and negative emissions. Given ballooning demand, these markets may well face shortages, which could impact the UK's emissions targets, individual livelihoods, and businesses' ability to fulfil their climate commitments. This report addresses the third consequence and its impact on finance. Resource shortages pose a serious and costly threat to businesses: in an increasingly climate-regulated world, not having a credible plan to reduce emissions isn’t a viable position. However, there is no existing mechanism to translate climate strategies into credible commitments on corporate balance sheets. This report proposes a new financial market to address this challenge. The market will trade long-term contracts for zero emissions resources. Suppliers will agree to deliver a certain amount of resource over a period of 15-odd years. The users, who promise a set price over that period, then have a secure supply - and a verifiable transition plan that they can show climate-wary investors. Today’s finance providers cannot assess the climate risks of investments; ZERPAs, or some equivalent mechanism, would allow them to separate credible commitments from insincere, misguided or implausible promises that undermine the transition to a net zero economy.