Sector Guidance

The TPT has published two types of sector guidance to complement the TPT Disclosure Framework: the TPT Sector Summary and the TPT Sector Deep Dives.

The TPT Sector Summary provides an overview of transition plan guidance for 30 financial and real economy sectors. It is a practical guide to give preparers and users of transition plans a glance of key information and guidance sources. Each of the sectors in this guide has a short ‘Sector Summary’ which includes recognised decarbonisation levers, metrics & targets, and key sources of guidance for a transition plan in that sector. All information within the Sector Summary was drawn from existing guidance sources. In October 2023, the TPT published the Sector Summary which was open for comment until 24 November 2023. The final version of the guidance was published in April 2024.

The TPT Sector Deep Dive Guidance provides sector-specific guidance for preparers to interpret the Disclosure Framework for seven sectors. These sectors were chosen given each sector’s GHG emissions, its need for (or its provision of) transition finance in the UK context, and the quality of existing guidance available in the market. In making its selection, the TPT sought to identify sectors for which additional guidance would be beneficial in kickstarting transition plan disclosures, while also identifying opportunities to leverage existing sectoral guidance and consolidate it into the context of the Disclosure Framework. In November 2023, the TPT published the Sector Deep Dive Guidance for consultation which ran until 29 December 2023. The final versions of the guidance were published in April 2024.

Sector Summary

Asset Managers

Asset Owners

Electric Utilities & Power Generators

Food & Beverage

Metals & Mining

Oil & Gas