TP-01
Board oversight of transition plan
Board has defined oversight role + frequency + responsibilities
Oversight mentioned but vague
No governance structure described
TP-06
Executive accountability defined
Named executive responsible with mandate and reporting line disclosed
Accountability implied but not clearly assigned
No executive accountability defined
TP-07
Incentives linked to climate objectives
Executive remuneration includes quantified climate KPI AND weighting disclosed
Climate KPIs mentioned but not tied to incentives
No incentive linkage described
TP-02
Transition ambition clearly defined
Explicit long-term ambition with scope coverage AND residual emissions treatment defined
Ambition stated but scope coverage unclear
No defined long-term ambition
TP-08
Transition plan integrated into business strategy
Evidence of integration into capital planning OR strategic decision processes
Mentioned but not clearly integrated
Treated as standalone sustainability narrative
TP-09
Clear short, medium, and long-term milestones
Defined milestones across multiple time horizons with dates
Timeframes mentioned but incomplete
No time horizon structure
TP-03
Targets quantified with base year and target year
Scope + % reduction + base year + target year all clearly stated
One or more required elements missing
Target vague or narrative-only
TP-10
Scope coverage clearly stated
All material Scope 1, 2 and relevant Scope 3 categories explicitly covered
Some scopes mentioned but incomplete
Scope coverage unclear
TP-11
Interim targets defined
Interim milestones between base year and 2030 disclosed
Only long-term target stated
No interim targets
TP-12
Assumptions underlying targets disclosed
Growth, demand, grid, technology and boundary assumptions disclosed
Assumptions referenced but not detailed
No assumptions described
TP-04
Capex aligned with decarbonization levers
% of total CapEx aligned OR quantified investment magnitude disclosed
Investment mentioned but not quantified
No capital alignment described
TP-17
Financial risks and opportunities quantified
Transition-related financial impacts quantified in monetary terms
Financial impact referenced but not quantified
No financial impact discussion
TP-18
Capital allocation process explained
Formal governance process for approving transition investments described
Process mentioned but unclear
No capital decision framework
TP-26
Total cost of transition disclosed
Estimated cumulative investment required to reach target disclosed
Investment referenced but no total estimate
No disclosure of cost of transition
TP-05
Transition risks identified and mitigated
Key transition risks listed with mitigation actions and ownership
Risks mentioned without mitigation
No risk discussion
TP-19
Sensitivity / scenario analysis disclosed
1.5°C-aligned scenario analysis AND sensitivity analysis disclosed
Scenario mentioned but not analyzed
No scenario analysis
TP-23
Transition risks prioritized
Risks ranked or prioritized by likelihood and impact
Risks listed but not prioritized
No prioritization approach
TP-13
Key abatement levers identified
Major emissions drivers mapped to specific decarbonization levers
Levers mentioned but not linked to emissions sources
No structured lever breakdown
TP-14
Quantification of lever impact
Each major lever includes estimated emission contribution
Some quantification but incomplete
No quantification of levers
TP-15
Scope 3 engagement strategy described
Supplier/customer engagement plan with measurable coverage (e.g. % spend)
Engagement mentioned but vague
No value chain engagement described
TP-16
Policy engagement alignment
Public policy positions aligned AND trade association review disclosed
Policy stance unclear or neutral
No policy engagement discussion
TP-20
KPIs defined for tracking progress
Specific metrics defined with reporting cadence and ownership
Metrics mentioned but no cadence
No monitoring framework
TP-21
Data governance described
Data ownership, validation, internal controls disclosed
Governance mentioned but vague
No data governance structure
TP-22
Public disclosure commitment stated
Commitment to regular, transparent disclosure with frequency defined
Disclosure mentioned but irregular
No disclosure commitment
TP-24
Workforce and social considerations addressed
Workforce impacts, reskilling plans and measurable commitments disclosed
Workforce mentioned briefly
No social dimension discussed
TP-25
External assurance or validation referenced
Independent review, SBTi validation OR third-party assurance clearly scoped
Validation referenced but unclear scope
No validation or assurance referenced