可持续发展指挥中心 14 项
Net-Zero Transition Plan (TPT) Checklist
此检查清单为英文版。
Develop a credible, decision-useful climate transition plan following the TPT Disclosure Framework's five elements and supporting sub-elements.
Transition Plan Taskforce Disclosure FrameworkIFRS S2
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Foundations & Ambition
- Does the transition plan articulate a strategic ambition to contribute to an economy-wide net-zero transition? *
- Are interim and long-term GHG reduction objectives and targets set, including a net-zero target year? *
- Does the plan address business model and value chain implications of the transition? *
Implementation Strategy
- Are decarbonization levers for products, services, and operations identified? *
- Is a value chain engagement and policy engagement approach defined? *
- Are financial planning and capital allocation aligned with the transition plan? *
- Is the approach to carbon credits and offsets clearly defined and prioritized after abatement? *
Engagement Strategy
- Is there a strategy to engage the value chain (suppliers and customers) on decarbonization? *
- Is engagement with industry, government, and public sector on enabling conditions described? *
- Is the approach to a just transition for workers and communities addressed? *
Governance, Metrics & Targets
- Are roles, responsibilities, and board oversight of the transition plan defined? *
- Is executive remuneration linked to delivery of transition plan objectives? *
- Are the metrics and targets used to drive and monitor the plan disclosed? *
- Is the transition plan reviewed and updated on a defined cycle (at least every three years)? *
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