EFRAG publishes draft transition planning guidance
"Investors are looking for transparency – and this guidance delivers."
The European Financial Reporting Advisory Group (EFRAG) has released draft guidance to help companies prepare climate transition plans aligned with EU regulatory requirements.
The guide aims to help firms having to comply with the Corporate Sustainability Reporting Directive (CSRD) by clarifying transition planning requirements under EU law and offering a roadmap for the preparation and implementation of these plans.
