Technical Mappings of the TPT against major international standards

Read more about how the TPT Disclosure Framework relates to key global and international frameworks and standards (incl. ISSB, TCFD and ESRS).

Technical mapping documents

The TPT Disclosure Framework is designed to be consistent with and build on the wider climate-related disclosure requirements incorporated in both the TCFD and the IFRS S1 and S2 standards. To support preparers through the process of integrating content from their transition plan into disclosures aligned with TCFD and recommendations and the ISSB Standards, the TPT has developed two technical mappings. 

In addition, the TPT has developed a comparison document between the TPT Disclosure Framework and the European Sustainability Reporting Standards (ESRS), to support entities in integrating information from their transition plan when disclosing in line with the ESRS.

TCFD - TPT

Technical mapping: sets out the main provisions of the TCFD Recommendations and accompanying guidance relevant to transition planning. For each TCFD provision, the mapping identifies the TPT Disclosure Recommendation(s) that an entity may wish to consider as a source of guidance.

IFRS S2 - TPT

Technical mapping: sets out the main provision in IFRS S2 that contain disclosure requirements relevant to transition planning. For each provision, the TPT has identified the Recommendations in the TPT Framework that an entity may wish to consider as a source of additional guidance when making its disclosures.

TPT - ESRS

Comparison: for each TPT Recommendation, this document identifies relevant provisions of ESRS 2 General Disclosures and ESRS E1 Climate Change that require disclosure of related information.