Decoding corporate climate transition plans: A comparative analysis of 14 frameworks
Year: 2025
Type: article
Abstract: In response to growing environmental pressures, companies are increasingly required to develop comprehensive climate transition plans aligned with their science-based targets. However, a harmonized definition for these transition plans is lacking across existing frameworks, and effective corporate disclosure is still limited. This study examines 14 prominent frameworks for corporate climate transition, identifying key components that define transition plans and analysing how disclosure requirements shape expectations for corporate decarbonization. Despite variations in emphasis, granularity, and audience, the analysis finds strong convergence on core elements of transition planning. By translating over 1400 individual disclosure requests into 13 components and 38 sub-components, the study shows how frameworks increasingly demand that companies link decarbonization strategies to business planning, financial alignment, and governance structures. These findings clarify what companies are asked to disclose, offer insights to help them navigate diverse frameworks, and highlight areas where further guidance and capacity building can be found. The study contributes to academic and policy debates on implementing credible, actionable transition plans, offering insights for framework developers and regulators aiming to balance ambition with practical implementation. It also calls for further research to support companies in developing robust transition plans, ultimately advancing their contribution to global climate goals.
Institution: Technical University of Denmark
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: hybrid
Estimated APC paid: $3,750
Funder: Danmarks Tekniske Universitet
OpenAlex ID: W4413623274