Sustainability reporting
Climate transition plan
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A climate transition plan describes how a company intends to make its business model compatible with limiting global warming to 1.5°C and achieving climate neutrality by 2050, including targets, levers, and financing. The ESRS require in-scope companies to disclose whether such a plan exists, and the CSDDD requires large companies to adopt and put one into effect.
Läs definitionen på svenska: Klimatomställningsplan
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This definition is general information, not legal advice. Always verify the current official source.