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

Open Resource

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

Middle East and North Africa

Open Resource

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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