The undertaking discloses its transition plan for climate change mitigation: its key features (GHG reduction targets and whether they are science-based and compatible with 1.5 degrees, decarbonisation levers including portfolio changes and new technologies, key actions, the significant financial resources allocated and expected with an indicative range, approval by the administrative, management and supervisory bodies, how the plan is embedded in and aligned with the overall strategy, and how strategy and business model are or will become compatible with 1.5 degrees and EU climate neutrality by 2050); capex in the period on coal, oil and gas activities under the listed NACE codes; key assumptions and dependencies such as technology, workforce or value chain changes and future resources; a qualitative assessment of how locked-in emissions from key assets and products could jeopardise the plan and drive transition risk; and progress in implementation, quantitative and qualitative, with sector-specific metrics where available. Without a plan containing those features it says so and whether and when it expects to adopt one.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.