The Transition Plan Reporting Process

Understand your reporting requirements, frequency and audience.

We recommend organisations publish standalone transition plans at least every three years, and sooner when there are significant changes to the plan.

Progress against the plan and material updates should be reported annually as part of TCFD- or ISSB-aligned disclosures in general purpose financial reporting (e.g., the Annual Financial Report).

If an entity produces a long-form TCFD or sustainability report, the transition plan must be clearly separable (e.g. as an appendix or separate document).