Climate transition plan
Strategic document describing how a company intends to align its business model with a 1.5 °C-compatible pathway: reduction targets, levers, investments, governance and milestones. The CSRD (ESRS E1) and the ISSB (IFRS S2) require its disclosure where one exists; the 2026 Omnibus I directive removed the CSDDD obligation to adopt one.
See also: 1.5 °C pathway
Reference source: www.ifrs.org
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