世界基准联盟（WBA）：2024年公司转型计划可信度评估：框架及指导报告（英文版）

A credible and robust transition plan is undeniably a key tool to render the international decarbonisation challenge into a company’s operational roadmap and make its activities compatible with the low-carbon requirements that will contribute to decarbonising the global economy. All the recent company’s transition plan disclosure frameworks and guidance tend to a consensual definition and description of the elements (Figure 1) of such plan as described in section 4, supporting the transparenc