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Model Guidance on Climate Transition Plans - A template for stock exchanges

Year Published

2025

Contributing Organizations

London Stock Exchange Group (LSEG)
Singapore Exchange Group

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic
Transition Plans
Topic 2
Disclosure Standards - Voluntary
Topic 3
Transition Finance

Target Audience

Advisors & Consultants
Banks
Financial Services Providers
Real Economy Corporates

Relevant Geography

Global

Resource Description

This resource provides voluntary guidance for stock exchanges to help listed companies prepare and disclose credible climate transition plans. It offers a structured, internationally aligned framework to improve the quality and consistency of disclosures.

Why This Matters

With growing demand for credible climate plans, this resource helps exchanges strengthen issuer transparency and support the shift to low-carbon capital markets.

Key Insights

  • Recommends disclosures across five areas: governance, strategy, transition actions, metrics and targets, and engagement
  • Aligns with ISSB, TCFD, GFANZ, and other major frameworks for global consistency
  • Includes example disclosures and a phased roadmap for companies at different readiness levels
  • Stresses the need to disclose Scope 1, 2, and relevant Scope 3 emissions, interim targets, and capital alignment
  • Encourages integration with evolving regulatory and voluntary reporting frameworks

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