Chapter 08 · Finance, data & evidenceSustainability Language
Transition plan terminology
Definition
ESRS E1-1 (transition plan for climate change mitigation), UK TPT (gold-standard framework), CSDDD Art. 22 (climate transition plan obligation — *put into effect* per Omnibus), Switzerland Climate Ordinance (net-zero roadmap), IFRS S2 para 14 (climate-related transition plan disclosure), Australia AASB S2, OSFI B-15.
References
ESRS E1-1 (transition plan for climate change mitigation), UK TPT (gold-standard framework), CSDDD Art. 22 (climate transition plan obligation — *put into effect* per Omnibus), Switzerland Climate Ordinance (net-zero roadmap), IFRS S2 para 14 (climate-related transition plan disclosure), Australia AASB S2, OSFI B-15.
Transition plans · verified 2026-08-22
Overview
The overview for this term is being prepared.