气候变化减缓转型计划

*(AR 1 amended)

• A transition plan for climate change mitigation sets out how the undertaking intends to transform its strategy and business model to ensure compatibility with the transition to a sustainable economy, and it includes the key features listed out in paragraph

11. The undertaking's transition plan for climate change mitigation can be either stand-alone or included in a broader transition plan covering both mitigation and adaptation aspects. If the undertaking’s transition plan also covers adaptation, the disclosure shall specify this fact and cross-reference the information provided in accordance with ESRS E1-3 and E1-5.

*(New)

• In disclosing the key features referred to in paragraph 11(a), the undertaking shall refer, if applicable, to disclosures on policies, actions, resources and targets made elsewhere (e.g. ESRS E1-5 and E1-6 as well as ESRS 2 General Disclosures). The transition plan disclosure consolidates the key features of the undertaking’s plan into a coherent description that demonstrates that they are strategically aligned to drive business transformation. The relevant disclosures under this paragraph are:

(a) *(AR 2 amended)

• a statement on whether the GHG emission reduction targets are science-based and compatible with limiting global warming to 1.5°C (with reference to ESRS E1-6, paragraph 23, and the associated Application Requirements (ARs));

(b) *(16

(b) amended)

• decarbonisation levers identified (with reference to ESRS E1-5), including changes in the undertaking’s product and service portfolio and the adoption of new technologies in its own operations, upstream or downstream value chain;

(c) *(16

(c) amended)

• the amount of significant financial resources (operational or capital expenditure), allocated or expected to be allocated for the implementation of its transition plan for climate change mitigation, including an indicative range of future financial resources expected (with reference to ESRS E1-5 and ESRS 2 GDR-A). This disclosure can be limited to

(a) the approved and announced key actions and action plans and

(b) the planned funding sources for implementing those actions (ESRS 2 AR 41). *(New)

• The disclosure required by paragraph 11

(a) focuses on providing the key elements necessary for demonstrating the coherence and credibility of the undertaking’s transition plan for climate change mitigation. The undertaking is not required to disclose detailed internal information used to manage the undertaking’s transition plan for climate change mitigation beyond the scope of this disclosure.

*(New)

• Information on dependencies relate to, for instance, deployment of certain technologies, workforce availability or ability to implement changes in the value chain. If applicable, the undertaking shall include information in line with ESRS 2 GDR-A regarding dependencies of future financial resources and other resources and how these may constrain the actions of the transition plan for climate change mitigation. Information on assumptions relate to, e.g., expectations about regulatory requirements or the ability of an entity to implement planned changes within its value chain.

*(AR 3 amended)

• The qualitative assessment of locked-in emissions seeks to ensure that these emissions are adequately considered by the undertaking in its transition plan for climate change mitigation, explaining how the magnitude of the locked-in emissions can potentially put at risk – or not – the eventual implementation of the transition plan.

*(New)

• When explaining its progress in implementing the transition plan for climate change mitigation, the undertaking shall explain quantitative and qualitative components such as the deployment of resources, the actions taken and the GHG emission reductions achieved or expected to be achieved. Information on progress shall include, where applicable, sector-specific metrics that can be used to track progress against specific climate targets that the undertaking may have set, using recognised sectoral decarbonisation standards. > **Footnote:*
• > [^1]: The CapEx amounts considered are related to the following NACE codes:

(a) B.05 Mining of coal and lignite, B.06 Extraction of crude petroleum and natural gas (limited to crude petroleum), B.09.1 Support activities for petroleum and natural gas extraction (limited to crude petroleum),

(b) C.19 Manufacture of coke and refined petroleum products,

(c) D.35.1 - Electric power generation, transmission and distribution,

(d) D.35.3 - Steam and air conditioning supply (limited to coal-fired and oil-fired power or heat generation),

(e) D.46.81 - Wholesale of solid, liquid and gaseous fuels and related products (limited to solid and liquid fuels).