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A Surge in Climate Action Aligned with 1.5°C Climate Transition Plans

The assessment in this year's CDP State of Play 2023 Climate Transition Plan Disclosure evaluates the transparency of more than 23,200 organizations across 129 countries in 14 industries regarding CDP's 21 essential indicators for climate transition plans. While advancements are evident in certain sectors, industries, and regions, there is a widespread necessity for enhanced guidance on establishing credible climate transition strategies as highlighted in the report.



A remarkable step towards a sustainable future is seen as over a quarter of companies, totaling 5,906, have disclosed their compliance with a 1.5°C-aligned climate transition strategy through CDP. This represents a notable 44% surge from the previous year, indicating a growing dedication to combatting climate change.


Furthermore, the report reveals that nearly 40% of companies with climate transition strategies already report on most (at least two-thirds) of the crucial indicators for such plans. This level of transparency is vital for stakeholders to evaluate the legitimacy and completeness of these strategies. Particularly noteworthy are the companies that committed to formulating a plan in 2021, of which 44% had done so by 2023, with 25 of these plans being credibly disclosed.

According to the findings of the CDP report, organizations listed on the FTSEurofirst 300 and KOSPI 200 indices are leading their peers in disclosing climate transition strategies. Impressively, 77% and 74% of listed organizations, respectively, have disclosed to at least two-thirds of the indicators necessary for a credible strategy.


Nevertheless, there is still a significant journey ahead. Only 2% of companies with transition strategies currently disclose against all 21 CDP indicators essential for assessing credibility. Key obstacles include the development of comprehensive strategies, target establishment, and financial planning.

Japan remains at the forefront in regional evaluations, with 32 organizations providing credible disclosures of their climate transition strategies, marking an increase of 16 organizations since 2022. The power generation, financial services, and infrastructure sectors are leading the way, with 32%, 30%, and 24% respectively disclosing 'all' or 'many' of the key indicators in 2023. Conversely, the fossil fuel sector lags behind, showing the poorest level of disclosure.


As we navigate through the most crucial decade for environmental initiatives, the urgency for swift, ambitious, and credible actions by both non-state entities and governments is paramount. In response to the need for improved guidance, this report introduces the concept of CDP's Transition Plan Journey, a framework designed to assist disclosers in formulating credible plans and aid data users in tracking progress, promoting a more transparent and accountable route towards a sustainable future.


For a deeper understanding of Deloitte's third annual Workplace Well-being report, Click here to access the report



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