Transition plan audit
We audited each company’s E1-1 climate transition plan disclosure against the 10 elements specified in the 2025 amended ESRS standard (paragraph 16). For each criterion we read both E1-1 and the linked DRs (E1-3 actions, E1-4 targets, E1-8 GHG emissions) to verify cross-references.
Showing FY2024. Companies appear only where we have audited a report for the selected year; E1-material companies with no substantive E1-1 disclosure are excluded.
Coverage by criterion (216 companies)
GHG reduction targets
64%
Decarbonisation levers
98%
Key actions
67%
Investments & funding
50%
Board/mgmt approval
42%
Embedded in strategy
60%
1.5°C alignment
60%
Assumptions & dependencies
43%
Locked-in emissions
54%
Progress in implementation
65%
Direct Cross-ref (verified) Cross-ref (unverified) Missing
Sort:··216 companies