Episode 11: Climate-related targets and transition plans disclosure

Thursday 10 July 2025

9:00 EDT (New York)

14:00 BST (London)

15:00 CEST (Frankfurt)

The eleventh episode in the Perspectives on Sustainability Disclosure series will explore how companies are communicating climate-related targets and transition plans to meet evolving expectations from investors and regulators. 

The session will draw on key messages from the newly published IFRS Foundation educational material, ‘Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2’ (published on 23 June 2025).  

With a growing emphasis in the market on the credibility, transparency and consistency of climate-related disclosures, companies are increasingly formalising their transition plans and disclosing how they align targets with broader corporate objectives. This session will bring together experts with various perspectives to discuss how companies are using information about climate-related transition plans to navigate change, demonstrate accountability and communicate future ambition to investors. 

Discussion topics will include:

• approaches to setting and disclosing climate-related targets; 
• insights from the corporate community about the development and governance of climate-related transition plans; 
• approaches to aligning sustainability ambitions with overall business strategy, risk management and financial goals; 
  
• practical considerations around tracking progress and ensuring decision-useful disclosure; and
• lessons learned during implementation from companies across sectors and geographies.