This article first appeared in the July 2025 issue of PLC Magazine.
The article below focuses on existing and forthcoming requirements for UK companies in relation to climate transition plans - including what is currently required under TCFD, ISSB, CSRD and CSDDD.
This is part of a two-part series. The first article in this series looked at the UK’s existing sustainability disclosure regimes (see here).
For further information on climate transition plans:

/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-01-28-14-47-21-400-697a2179e8715be98458d80a.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-08-11-11-45-52-258-6a7b0b70ef0b5e69f95a86fe.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-08-10-12-07-58-788-6a79bf1e007a622f67c68b38.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-08-10-11-54-01-748-6a79bbd9f92a29a1d3ad108e.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-08-10-08-55-50-103-6a799216e45e9cae80e1dbd9.jpg)