Transition plans have been identified as a key tool for the global economy to achieve net zero targets. These targets aim for a rapid reduction in greenhouse gas (GHG) emissions from activities of real-economy companies, while financial institutions allocate capital and use their influence as shareholders and/or broader financial partners in a way that supports, enables and helps catalyze such action. This document provides a starting point for companies that wish to use transition plans for strategic decision-making as well as for alignment with sustainability-related disclosure standards. This document will help answer frequently asked questions and point readers to tools and resources where they can find more detailed information.

This tool is part of a toolkit that the UN SSE, together with its partners, developed to support stock exchanges and their market participants in the implementation of the IFRS Sustainability Disclosure Standards. The toolkit includes training tools that are designed to complement the SSE Academy’s training program on the IFRS Sustainability Disclosure Standards. The SSE will continue to work with its partners to add new tools as necessary to provide ongoing support to stock exchanges and their markets on this topic.