Transition Plan Taskforce Resources
A suite of guidance materials, including the TPT Disclosure Framework and sector-specific guides, designed to help organisations create and disclose robust climate transition plans in alignment with IFRS S2.
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OVERVIEW
Transition Plan Taskforce Resources is a comprehensive collection of guidance materials designed to support entities in disclosing high-quality climate transition plans. These resources specifically assist organisations in meeting the requirements of IFRS S2 Climate-related Disclosures. The IFRS Foundation has assumed responsibility for these materials to ensure global consistency in transition-related reporting.
Organisation behind the tool
The materials were originally authored by the Transition Plan Taskforce (TPT). The IFRS Foundation is now responsible for the disclosure-specific material and maintains the resources within its Sustainability Knowledge Hub.
What the tool does
The resource hub provides several key documents and guidance tools, including:
- The TPT Disclosure Framework, which sets out good practice recommendations for robust transition plan reporting.
- Sector-specific guidance for asset managers and asset owners to interpret the framework within their specific operational contexts.
- A Sector Summary covering transition plan guidance for 30 financial and real economy sectors, highlighting decarbonisation levers and metrics.
- Practical guidance on how each element of the framework provides value to users and preparers of financial reports.
Target audience
The primary audience includes corporate preparers of sustainability disclosures, asset managers, asset owners, and professional services firms involved in climate reporting and financial analysis.
Relevance to finance professionals
- Risk assessment – Enables analysts to evaluate the credibility of an entity’s decarbonisation strategy and its alignment with net-zero targets.
- ESG analysis – Provides standardised metrics and reporting structures to compare transition plans across different jurisdictions and industries.
- Investment context – Assists asset managers and owners in interpreting how portfolio companies plan to manage the economic shift to a low-carbon economy.
- Regulatory compliance – Offers a direct bridge for entities looking to apply IFRS S2 requirements effectively through proven disclosure methodologies.
