At a glance
The Transition Plan Taskforce (TPT) published its draft sector-neutral Disclosure Framework on 8 November 2022. The framework provides recommendations on developing and disclosing gold-standard transition plans. Alongside the framework, the TPT published draft Implementation Guidance to support preparers of transition plans and a technical annex mapping the TPT recommendations to wider corporate reporting standards. In addition to this, the TPT launched its sandbox where it will gather practical feedback from the market to inform its final outputs.
Firms will need to consider these developments in their regulatory context and think about how best to implement the recommendations in a way that integrates transition planning across their business and reporting processes in anticipation of future regulatory requirements.
The disclosure framework and accompanying implementation guidance will be open for consultation until 28 February 2023. The TPT intends to publish an overview of sector-specific metrics and existing sector-specific guidance in 2023, followed by detailed sector guidance later that year.
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