What is it?
Reporting standard issued or operated by TPT / IFRS Foundation.
Regulatory recognitionReferenced by FCA CP26/5 transition-plan proposals
Standards & schemes · Reporting standard
TPT / IFRS Foundation
Reporting standard issued or operated by TPT / IFRS Foundation.
Regulatory recognitionReferenced by FCA CP26/5 transition-plan proposals
Profile version 2. Official information last verified 22 August 2026.
Disclosure framework and guidance for credible climate transition plans; stewardship transferred to the ISSB in 2025.
What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
Not specified in this profile
Grievance mechanismNot specified in this profile
TPT / IFRS Foundation
Assurance arrangementNot specified in this profile
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
A relationship does not mean that the standard proves or validates every use of a claim.
Legal context
Dictionary
No reviewed dictionary cross-link is published.
Version record
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.