电信公司气候转型规划指南

October 2025 The Carbon Trust is a globalclimate consultancy driven by themission to accelerate the move toa decarbonised future. We havebeen climate pioneers for morethan 20 years, partnering withbusinesses, governments andfinancial institutions to drivepositive climate action. The GSMA is a globalorganisation unifying themobile ecosystem to discover,develop and deliver innovationfoundational to positivebusiness environments andsocietal change. Our vision isto unlock the full power ofconnectivity so that people,industry, and society thrive. The InternationalTelecommunication Union (ITU)is the United Nations agency fordigital technologies, drivinginnovation for people and theplanet with 194 Member Statesand a membership of over 1,000companies, universities, civilsociety, and international andregional organizations. From strategic planning andtarget setting to activation andcommunication, we turn ambitioninto impact. To date, our 400experts have helped set 200+science-based targets andguided 3,000+ organisations andcities across five continents ontheir route to net zero. Established in 1865, ITUcoordinates the global use ofthe radio spectrum and satelliteorbits, establishes internationaltechnology standards, drivesuniversal connectivity and digitalservices, and is helping to makesure everyone benefitsfrom sustainable digitaltransformation, including themost remote communities. Representing mobile operatorsand organisations across themobile ecosystem and adjacentindustries, the GSMA delivers forits members across three broadpillars: Connectivity for Good,Industry Services and Solutions,and Outreach. This activity includes advancingpolicy, tackling today’sbiggest societal challenges,underpinning the technology andinteroperability that make mobilework, and providing the world’slargest platform to convene themobile ecosystem at the MWCand M360 series of events. For more information, pleasevisit the Carbon Trust websiteatcarbontrust.com From artificial intelligence (AI) toquantum, from satellites andsubmarine cables to advancedmobile and wireless broadbandnetworks, ITU is committed toconnecting the world andbeyond. Learn more atitu.int Follow the Carbon Truston Twitter:@thecarbontrust We invite you to find out moreatgsma.com ITU and GSMA collaborate underthe Green Digital Action (GDA)initiative, which brings togethercountries, companies, andorganizations to ensure thatdigital transformation andenvironmental sustainabilityadvance hand in hand. Thisreport supports the GDA call toaction for companies to setscience-based targets andpublish transition plans outlininghow their decarbonizationpathways and net-zero targetswill be achieved. Learn moreatitu.int/initiatives/green-digital-action/ Contents Foreword4 Introduction5 Objectives of the Guidance6Scope of the Guidance6How to use this Guidance document7 Why Develop a Climate Transition Plan?8Business case for climate transition planning9Responding to climate-related risks and opportunities15 What to Disclose in a Climate Transition Plan19Foundations20Implementation Strategy27Engagement Strategy35Metrics and Targets39Governance47 How to Develop a Climate Transition Plan53Climate Transition Plan Development Process54 Foreword As connectivity now underpins nearly every facetof our global economy, the need to transition toclimate-resilient net zero networks has neverbeen more urgent. So this guide has been developed to continue ourefforts to support our members in developingrobust climate transition plans. These plans provide the foundation for measurableprogress: they demonstrate how targets will beachieved, what investments are required, and howrisks and opportunities are managed. For financialstakeholders, regulators, and communities alike,transition plans offer transparency and confidencein our sector’s pathway to net zero. Recent years have shown the staggering costs ofclimate inaction – lives lost, livelihoods upendedand hundreds of billions of dollars of damages thathave slowed economic progress worldwide. Against this backdrop, climate transition planningbecomes much more than a roadmap to net zero,it is a proactive strategy for companies to future-proof their business models against the growingrisks of climate change. As the Chief Financial Officer of the GSMA, I amacutely aware that climate action is not only anenvironmental imperative, but also a financial one.Sound transition planning protects long-term value,strengthens resilience, and unlocks opportunitiesfor sustainable growth. It ensures that our industrycan continue to thrive while contributing positivelyto the societies we serve. By integrating climate considerations into theircore business strategies, companies are notjust taking climate action, they are reducingoperational costs, unlocking new opportunitiesfor innovation, and building confidence amonginvestors and stakeholders. This guidance invites our members to embraceclimate transition planning not merely as acompliance