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

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.

Key insights:

1. Recommends disclosures across five areas: governance, strategy, transition actions, metrics and targets, and engagement
2. Aligns with ISSB, TCFD, GFANZ, and other major frameworks for global consistency
3. Includes example disclosures and a phased roadmap for companies at different readiness levels
4. Stresses the need to disclose Scope 1, 2, and relevant Scope 3 emissions, interim targets, and capital alignment
5. Encourages integration with evolving regulatory and voluntary reporting frameworks

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.