In the European Union (EU), transition plans are required to be disclosed — if such a plan exists. The EU is due to release final guidance on what they should include in 2Q2025, following the release of the initial draft in November.
Guidance on company transition plans is formalising and proliferating, and Sustainable Fitch expects “minimum standards” on what constitutes a robust transition plan to emerge in 2025.
Transition plan disclosures are typically integrated with broader sustainability-related disclosures, which are becoming mandatory, especially for listed companies in several jurisdictions, notes the ratings agency in its Sustainable Finance Outlook 2025, released Dec 12.
