CDP (formerly Carbon Disclosure Project)
Module 5: Business strategy – CDP (formerly Carbon Disclosure Project)

CDP (formerly Carbon Disclosure Project) 5.2: Question 5.2: Climate transition plan

The organisation states whether its strategy includes a climate transition plan, whether it is publicly available and 1.5 degree aligned, how often it is reviewed, whether there is a feedback mechanism (such as a shareholder vote), the key assumptions and dependencies, progress in the reporting year, the fossil fuel phase-out commitments and the plan document, or why it has none. CDP's ambition is a public 1.5 degree plan with disclosed assumptions, stakeholder feedback, grounding in a robust risk and opportunity assessment, science-based and net-zero targets, and financial planning to deliver it; climate leadership points link it to aligned spending (5.4), board oversight, management responsibility and incentives tied to plan approval or achievement.

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