ERM：2024年从计划过渡到行动：过渡规划入门报告（英文版）

Transition planning is the missing link between setting and achieving net zero, nature-positive, and just transition commitments through their integration into business operations. While some companies have started drafting and disclosing transition plans, their credibility and integrity need to be urgently improved. Many other companies haven’t started the process at all. Insufficiently engaging with transition planning carries rapidly expanding risks, from conflict with regulators and reput