评估公司转型计划的可信度：框架和指导

AssessingTransitionPlanCollective (ATP-Col) Version 1, September 2024 Disclaimer Assessing Transition Plan Collective–ATP-Col–is an international ad hoc working group of individualexperts from different organisations (see appendix8). Each expert hadtheopportunity to express andcontribute to this document in an individual capacity and not as representative of their organisation. ATP-Col’s goal is to try, in a non-competitive manor, to harmonise practices for assessing the credibility ofa company’s transition plan. ATP-Col was launched in June 2023 by the World Benchmarking Alliance (WBA) and is co-chaired by RomainPoivet of WBA and Perrine Toledano of the Columbia Center on Sustainable Investment Lead author:Romain POIVET, World Benchmarking Alliance. NicolasPickard Garcia(European Commission/Joint Research Center),Thomas Gourdon(EuropeanCommission/Joint Research Center) and Adrien Rose (Oxford Sustainable Finance Group) are co-authors ofthe Appendix 4. While the group strived forconsensus,the document may not reflect everyexactindividualexpert’sopinioninvolved in ATP-Col. The views expressed in this report are the sole responsibility of the authors and do notnecessarily reflect those of the sponsors. The authors are solely responsible for any errors. Acknowledgement The co-chairs would like to thank all the ATP-Col members who have been part of the collective effort, withspecial thanks to the following members who contributed written input for the first draft: Guillaume Bone(WWF France), Anna Creed (Climate Bonds Initiative), Thomas Gourdon (EU Joint Research Centre), RachelHemingway (Climate Bonds Initiative), Nicolas Pickard-Garcia (EU Joint Research Centre), Adrien Rose(Oxford Sustainable Finance Group), Andy Ross (CDP), Tom Wainwright (Climateworks Centre), JonathanWhite (Client Earth). Additional thankstoNicolas Sauviat (World Benchmarking Alliance) and Stanislas Ray (ADEME) for theirsupport with mapping ATP-Col assessment criteria with CSRD and IFRS S2. Communicationssupport: Dara Karakolis (World Benchmarking Alliance) Contents 31.Executive summary.............................................................................................................................52.Document scope.................................................................................................................................73.Introduction to transition plans........................................................................................................84.Company transition plan content and use cases...........................................................................94.1Definition of a transition plan...................................................................................................94.2Transition plan elements............................................................................................................94.3Intended users of a transition plan and use cases...............................................................114.4Special case of enabling activities, climate solutions providers and transitioned activities125.Sectoral transition plan....................................................................................................................135.1Definition and content of sectoral transition plan...............................................................135.2Selection of scenarios..............................................................................................................135.3Use of the sectoral transition plan.........................................................................................155.4Regional considerations...........................................................................................................166.Principles for assessment.................................................................................................................176.1Relevance, transparency and completeness.........................................................................176.2Ambition and feasibility...........................................................................................................176.3Consistency................................................................................................................................186.4Long-term value and just transition.......................................................................................187.Assessment framework....................................................................................................................187.1General challenges...................................................................................................................187.2Concepts underlying transition plan credibility....................................................................197.3Assessment process.................................................................................................................208.Assessment