LONDON, Dec 6 (Reuters) - U.S. bank Goldman Sachs ( GS )

said on Friday it had left the Net-Zero Banking Alliance, a

global sector coalition aimed at aligning lending and investment

activities with the world's efforts to fight climate change.

In a statement, the company said it had made "significant

progress" on its sustainability goals and was focused on the

"increasingly elevated" raft of sustainability rules being

imposed globally.

"Our priorities remain to help our clients achieve their

sustainability goals and to measure and report on our progress,"

the bank added.