CONTENTS
A transition plan is an organisation's documented strategy for decarbonising its operations and portfolio in line with a climate goal, including targets, actions, and timelines.
Example in context
You're an ESG officer preparing a CSRD-aligned report. A credible transition plan shows regulators and investors how the business will reduce emissions over time — and where physical risk could still disrupt the plan.
Why it matters
Transition plans are increasingly expected and, in some jurisdictions, required under frameworks such as CSRD and IFRS S2. They shape how transition risk is assessed. A robust plan also accounts for residual physical risk, which EarthScan quantifies.
Pressure-test your plan's risks
FAQ
What goes into a climate transition plan?
Decarbonisation targets, the actions required to reach them, timelines, and an explanation of how climate risks to the business will be managed.
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