世界基准联盟（WBA）：2025年评估企业转型计划中的“公平性”：框架与指南报告（英文版）

There is growing consensus on how to assess the credibility of corporate transition plans, 1with the just transition2 emerging as a crucial element. Credible transition plans increasingly recognise the importance of addressing the socioeconomic challenges of the low-carbon transition, particularly the need for creating opportunities and social acceptance for affected workers, communities and consumers. Reflecting this evolution, the just transition is being progressively integrated into a ran