Planes de Transición Climática
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See the latest findings on climate transition plans and discover where there is progress, where gaps remain, and what this means for business resilience.
Climate transition plan data continues to play a critical role in the transition to an Earth-positive economy, from informing financial decisions and strengthening resilience, to shaping emerging policy frameworks.
Organizations at all stages of the transition planning journey are responding to the increasing demand for climate transition plans from key stakeholders, to demonstrate their transition readiness and business resilience.
These findings highlight how transition plan disclosures are becoming more substantive across sectors and geographies, and where gaps remain.
Climate transition plan disclosure and commitments
The proportion of CDP Disclosers reporting climate transition plans continues to grow year on year. 32% have a climate transition plan in place – an 8% increase since 2023.
Companies with a plan or a commitment now make up over 70% of CDP Disclosers.
Among companies that committed in 2023 to develop a transition plan within two years and continued disclosing through CDP, 41% have already delivered and 52% said they were still on track to deliver a plan by the end of 2025.
Delivery rates have stayed above 40% for three years, showing how continued disclosure strengthens accountability.
Climate transition plans that go beyond climate
Since 2024, CDP has asked Disclosers whether their climate transition plan considers environmental issues beyond climate, such as biodiversity, forests, plastics and/or water.
Transition planning is becoming broader than climate mitigation alone. Nearly half (47%) of all climate transition plans integrate at least one environmental issue beyond climate – a 3% increase from the previous year. This reflects a rising awareness that climate and nature transitions are interconnected and that managing these relationships holistically is essential for credibility and resilience.
Organizations are beginning to manage climate and nature together, integrating a broader set of environmental issues into their transition planning. Water in particular is becoming central to climate plans; 32% considered water transition, making water the most integrated environmental issue alongside climate.
Credible climate transition plan disclosure
What is a credible climate transition plan?
CDP assesses climate transition plan credibility through an evolving assessment methodology, built on emerging best practice and market expectations, and the essential ambition and actions companies need on their pathway to a resilient, Earth-positive economy.
CDP’s 23 key climate transition plan indicators (with question codes) are:
Governance: 4.1.2, 4.2, 4.5.1
Targets: 7.53.1, 7.53.2, 7.54.3
Scenario analysis: 5.1.1
Risk and opportunities: 3.1 & 3.1.1, 3.6 & 3.6.1.
Strategy: 5.2, 5.3.1
Financial planning: 5.3.2, 5.4.1
Emission accounting with verification: 7.6, 7.7, 7.8 7.9
Supply chain engagement and low-carbon initiatives: 5.11.6, 5.11.7, 7.74.1
Policy engagement: 4.11
To find out more about the relevance of these indicators view CDP’s Climate Transition Plan Technical Note.
Disclosure to transition indicators and thresholds
Threshold | Percentage of key indicators disclosed against | Number of key indicators disclosed against |
|---|---|---|
Few | 0% to 33% | 0 to 7 |
Some | 34% to 66% | 8 to 15 |
Many | 67 to 99% | 16 to 22 |
All | 100% | 23 |
Transition plan ambition and action are getting stronger. Those disclosing against at least eight of CDP’s key climate transition plan indicators now account for nearly half (47%) of all climate disclosures – the highest level since the assessment began.
15% disclosed against ‘many’ or ‘all’ indicators in 2025 – another record – while the share of organizations disclosing against ‘few’ indicators fell by 8%. This shows that more organizations are increasing their resilience by substantiating their plans rather than simply declaring them.
Credible climate transition disclosure – country/area and sector performance
Japan remains the leader in disclosure against CDP’s key indicators, with 17 organizations disclosing against all 23 of them in 2025.
The Republic of Korea and France are also emerging as top-performing markets, with some of the highest increases in disclosures against CDP’s key indicators between 2023 and 2025.
The power generation industry led disclosure against CDP’s key indicators in 2025, with over 40% of organizations disclosing against ‘most’ or ‘all’ indicators, closely followed by infrastructure (28%) and materials (23%).
Disclosure to credible climate transition plan elements
The value of complete disclosure is being recognized. Credible disclosure increased across eight of the nine transition plan elements between 2024 and 2025, with emissions accounting supported by verification showing the largest improvement – a 13% rise in credible disclosure.
Policy engagement has become the most prevalent element in credible disclosure, demonstrating increasing recognition of the policy dependencies that organizations are exposed to when implementing their transition plans.
Disclosure of financial planning – previously one of the least reported elements, at just 5% in 2023 – has increased to 17% in 2025, indicating a growing awareness of the need to embed this crucial element into long-term planning.
Supply chain engagement – a key driver of an economy-wide and resilient transition – has remained low, highlighting the significant effort needed to drive better engagement strategies through both contracting and active engagement.
Conclusion
Ambitious, well-resourced climate transition plans have never been more important. Robust disclosure allows data users to make informed decisions that accelerate the transition.
Our analysis shows growth in both the number of organizations disclosing plans and the depth of those disclosures.
But progress needs to happen faster. Around 70% of companies still don't disclose plans. And of those that do, fewer than 1% are credible.
By making market- and regulatory-aligned disclosures through CDP, organizations can better understand the gaps in their plans and make ongoing improvements.