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ARTICLE · 05 AUGUST 2025

Climate-Related Transition Plans – Governing For Net Zero Across The Board

K&L Gates
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Understand the entities' climate-related risks, including any physical risks such as climate catastrophes that may physically affect the entity, as well as transition risks arising from regulatory changes

United StatesCorporate/Commercial Law
Jim Bulling
Jim Bulling
Alex Parker
Alex Parker
Thais Fernandes
Thais Fernandes

On 16 July 2025, The Australian Council of Superannuation Investors (ACSI) and the Australian Institute of Company Directors (AICD) published guidance on Governing for Net Zero: The Board's Role in Organisational Transition Planning (ACSI & AICD Guide), which is designed to assist directors in preparing Climate-Related Transition Plans (Transition Plan).

ACSI & AICD Climate-Related Transition Plan Guide

As the third component of the Australian Government's Sustainable Finance Roadmap, Sustainability Reporting entities must disclose any Transition Plan the entity has in place, which should include the entity's targets, actions, and resources for its transition towards a lower-carbon economy. While there is currently no legal requirement for disclosing entities to have a Transition Plan and with guidelines not due to be released by the Treasury until the end of the year, the ACSI & AICD Guide provides some useful advice on what should be included in a Transition

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