[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-239900-105":53,"doc-detail-239900-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","transition-plan-project-2024-report-executive-summary","Transition Plan Project 2024 - Report - Executive Summary","","Transition plans remain central to sustainability agendas as EU-scoped companies must publish 1.5°C-aligned climate transition plans, with wider adoption expected beyond regulation. Beyond compliance, high-quality transition planning operationalizes climate targets alongside business growth and profitability. The Exponential Roadmap Initiative’s 2024 project assessed required transformations, reviewed existing plans, and gathered perspectives from companies to identify gaps and practical challenges.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/transition-plan-project-2024-report-executive-summary/239900/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/transition-plan-project-2024-report-executive-summary/239900.png","ImageObject",442,249,{"name":88,"@type":89},"Ethan Miller","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-18","2026-09-11",true,{"@type":98,"interactionType":99,"userInteractionCount":25},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why are companies required to publish climate transition plans under EU legislation?","Question",{"text":108,"@type":109},"EU-scoped companies are required to publish 1.5°C-aligned climate transition plans, and the document notes this requirement may extend to other regions. Transition plans are also tied to participation in the Race to Zero campaign.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What gaps were consistently found in reviewed transition plans?",{"text":113,"@type":109},"The report highlights repeated gaps including no post-2030 planning, poor identification of opportunities, lack of specificity on blockers, poor disclosure of dependencies, and unclear governance structures.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the main challenge companies face in transition planning?",{"text":117,"@type":109},"The report identifies the tension between profitability and the investments needed for net zero as the most significant challenge, influenced by limited understanding of net zero costs, difficulty recognizing business opportunities, and external dependencies.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},239900,1791747100,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":25,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},687207017582,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","——————————————————————————————————  \nTransition Plan Project 2024 – Report:  \nGaps in existing plans and key insights on the value and challenges of the transition planning process  \nMay 2025  \nAuthors  \nClaire Wigg, Head of Climate Performance Practice, ERI Annachiara Torciano, Business Transformation Fellow, ERI Michelle Silva Vásquez, Project Manager, ERI  \nAndrea Lindblom, former Head of Communications, ERIEvan Eskilson, former Climate Performance Analyst, ERI  \nAcknowledgements  \nSpecial thanks to the European Climate Foundation (ECF) for funding the Transition Plan Project and to the ERI member companies that participated for generously sharing their valuable insightsand perspectives.  \nCitation  \nWigg, C. , Torciano, A. , Silva Vásquez, M. , Lindblom, A. , Eskilson, E. (2025) . Transition Plan Project 2024 – Report. Exponential Roadmap Initiative.  \nTransition plan project 2024 – report 1  \nExecutive Summary  \nTransition plans are high up on today’s sustainability agenda. Companies within scope of the European Union legislation are now required to publish 1.5°C-aligned climate transition plans,1 a measure that will likely be adopted by other regions in the near future. These plans are already required for participation in the Race to Zero campaign.2 Beyond compliance, the development of transition plans is essential for operationalising climate targets alongside businesses growth and profitability.  \nThe Exponential Roadmap Initiative (ERI) considers transition plans to be a key tool for the transformation of companies towards net zero. These plans should set out not only the actions needed to decarbonise a company’s operations and value chain, but also how the company’s portfolio of products and services will be transformed to be competitive in a net zero world. Transition plans should be treated as a strategic tool to secure business resilience and take advantage of the opportunities that come with the transition.  \nTo contribute to work in this area and support companies in the creation of high-quality transition plans, ERI carried out a Transition Plan Project funded by the European Climate Foundation (ECF) during 2024 . The project explored 1) the transformations needed for businesses to thrive in a net zero world, 2) the state of existing transition plans in order to identify areas for improvement and 3) how leading companies are thinking about the transition planning process, its value and its challenges.  \nThis report describes the activities and outcomes of the project; it also compiles the key insights from the review of existing transition plans and from interviews and workshops with companies that have published their first transition plan documents. The report provides insights into both a) what companies are writing in their transition plans and b) their reflections on the process of developing these forward-looking documents.  \nWe found that the perception of transition plans as a compliance exercise is still dominant among companies and that existing documents ( most of them were first versions) are still quite limited in terms of their sophistication. A few gaps appeared consistently in the plans reviewed. There was:  \n● No post-2030 planning.  \n● Poor identification of opportunities.  \n● Lack of specificity on blockers.  \n● Poor disclosure of dependencies.  \n● Lack of clarity on governance structures.  \nDespite this, the experience of companies at the forefront shows that the process of transition planning is making a big difference in how companies approach sustainability and climate.  \n1 European Commission (2024) . Directive on Corporate Sustainability Due Diligence – FAQ. Luxembourg: European Union. [https://commission.europa.eu/document/download/7a3e9980-5fda-4760-8f25-bc5571806033_en?](https://commission.europa.eu/document/download/7a3e9980-5fda-4760-8f25-bc5571806033_en?)filename =240719_CSDD_FAQ_final. pdf  \n2 UN Framework Convention on Climate Change (UNFCCC) (2022) . Race to Zero Criteria 3 .0. UNFCC","cbCaib2ZMu78WFiQ","https://ap.wps.com/l/cbCaib2ZMu78WFiQ","pdf",573655,"English","# Project Overview\n## Key Findings\n## Transition plans review - gaps and room for improvement\n### No post-2030 planning\n### Poor identification of opportunities\n### Lack of specificity on blockers","[{\"question\":\"Why are companies required to publish climate transition plans under EU legislation?\",\"answer\":\"EU-scoped companies are required to publish 1.5°C-aligned climate transition plans, and the document notes this requirement may extend to other regions. Transition plans are also tied to participation in the Race to Zero campaign.\"},{\"question\":\"What gaps were consistently found in reviewed transition plans?\",\"answer\":\"The report highlights repeated gaps including no post-2030 planning, poor identification of opportunities, lack of specificity on blockers, poor disclosure of dependencies, and unclear governance structures.\"},{\"question\":\"What is the main challenge companies face in transition planning?\",\"answer\":\"The report identifies the tension between profitability and the investments needed for net zero as the most significant challenge, influenced by limited understanding of net zero costs, difficulty recognizing business opportunities, and external dependencies.\"}]","Transition Plan Project 2024 - Report - Executive Summary | PDF",1789154726,6]