This paper accompanies the publication of the final Disclosure Framework and considers the implications under English law (or EU law where specified) for entities publishing a transition plan and/or making transition plan disclosures in accordance with the Framework by reference to two areas: (i) directors’ duties and (ii) competition law. It is based on inputs from Slaughter and May, Clifford Chance LLP and Linklaters LLP, made at the request of the TPT.