Transition Plan for Climate Change Mitigation

The draft Implementation Guidance Transition Plan for Climate Change Mitigation was discussed during 2024 and 2025 by the EFRAG SR TEG and EFRAG SRB and was last discussed by the EFRAG SRB in its 26 February 2025 meeting but was not approved. The draft Implementation Guidance was put on hold in the context that the Implementation Guidance Transition Plan for Climate Change Mitigation will have to be based on simplified ESRS as adopted by the EC as Delegated Act. The 26 February 2025 text of the draft Implementation Guidance constitutes a stabilised version at that date based on the 2023 ESRS as a summarised technical outcome of the work performed. The draft unapproved Implementation Guidance is for information purposes only under the understanding that it does not represent an official position of EFRAG.