Transition Plans
News & analysis
September 14, 2023
‘Broader and more impactful than CSRD’: transition plans in the EU’s new due diligence rules
Political negotiations resumed last week on the Corporate Sustainability Due Diligence Directive with general agreement on the need for transition plans
September 11, 2023
‘Probably the most important mention in the EU’: Climate transition plans in CSRD and ESRS
Transition plans under the Corporate Sustainability Reporting Directive aren't mandatory, but they're likely to be hard to dodge