Telling Your Transition Story

Climate change is both a business risk and an opportunity to innovate. Investors and other stakeholders need to understand companies' ambitions and actions in response.

Our guide provides an introduction to transition plan disclosures for those new to the topic.

Why is transition planning important?

Companies face increasing cost pressures, disruptive technology and an evolving policy landscape. Against this backdrop, the transition plan is a key mechanism for companies to become climate resilient and to unlock long-term, sustainable value.

As transition planning becomes more common and investor demand for it grows, reporting frameworks and standards – including IFRS^® Sustainability Disclosure Standards – increasingly require transition plan disclosures.