Climate transition planning for compliance: a guide for CSOs
This article is part of a CSO Futures series on transition planning for Chief Sustainability Officers.
A transition plan outlining how a company expects to meet climate targets is the latest addition to an ever-expanding list of sustainability disclosures required by regulators around the world. Understanding minimum expectations and markers of quality is key for Chief Sustainability Officers to ensure compliance.
As they prepare to produce their first sustainability reports in line with the EU’s Corporate Sustainability Reporting Directive (CSRD) by early 2025, companies within its scope are also drafting what is likely to be their first robust climate transition plans.