FAQs

Transition plan

A transition plan is a specific type of action plan that is adopted by the undertaking in relation to a strategic decision and that addresses:
(a) a public policy objective; and/ or (b) an entity-specific action plan organised as a structured set of targets and actions, associated with a key strategic decision, a major change in business model, and/or particularly important actions and allocated resources.

Source: ESRS 1 General requirements