Implementation Guidance on Transition Plans
Initiative
Official name
Implementation Guidance [draft] Transition Plan for Climate Change Mitigation
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
04.11.2024
Doc. code
Summary
Status
Status
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Current version
Draft
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Accounting Directive
(binding, Main version, Amendment, EU)
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Level 3 / Other
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Source: EFRAG, Implementation Guidance [draft] Transition Plan for Climate Change Mitigation , 2024