Climate Targets & Transition Plans assesses how a company sets science-based, time-bound greenhouse-gas-reduction goals and articulates a credible roadmap to achieve them. It covers:

• alignment of near- and long-term targets (e.g., 2030, 2050) with 1.5 °C pathways and recognised methodologies such as the Science Based Targets initiative (SBTi) or ISO Net-Zero Guidelines;
• coverage of all relevant emissions scopes - 1, 2 and 3 - and interim milestones that track progress toward net-zero;
• the transition plan itself: capital-allocation shifts, technology choices, operational changes, supplier engagement, product portfolio evolution, carbon-offset strategy and just-transition measures;
• governance, accountability and integration into enterprise risk management, remuneration and decision-making processes, with disclosure frameworks like EU ESRS E1, ISSB IFRS S2 and TCFD providing structure.