We released our latest report during Singapore’s Ecosperity Week on 21 May 2026.
The report, ‘Enhancing Long-Term Value and Resilience: A study of how global investors are using transition plans’ shows how corporate transition plans are already shaping institutional investors’ assessments of companies’ long-term value and resilience.
Jacques Morris, Head of ITPN, presented the findings of the report with an Asia context as part of the launch event.
The presentation notes that Asian investors represent 23% of this research sample, demonstrating that findings are directly relevant to decisions being made in the region. This is reflected in policy momentum on transition plans, and through transition taxonomies, national frameworks, and transition bond markets that are already emerging across Asia.
Key findings
- Transition planning is moving from a niche to mainstream investment practice. 29 of the 35 global investors surveyed already using transition plans in their investment and/or stewardship processes.
- Investors are looking beyond net-zero ambitions to understand the feasibility of a transition plan and a company’s long-term financial viability through the climate transition.
- Investors were most interested in disclosures on governance, implementation strategy, key assumptions and dependencies, financial metrics, greenhouse gas targets and metrics, and engagement with government, public sector and civil society.
A need for clear signals
While the number of investors using transition plans for a range of investment purposes is encouraging, clearly these need to increase. Investors noted a key condition necessary to unleashing the full potential of companies’ transition plans to drive the energy transition and build resilience: better data availability, especially on financial planning, implementation actions, and assumptions. Sector pathways can also support the alignment of transition plans with local policy, further supporting investor assessment of feasibility and credibility.
Crucially, companies and investors also need clear signals from policymakers and regulators on the importance of transition planning.
Jacques Morris, Head of the ITPN, said: “A company’s ability to maintain value, withstand shocks and remain future-proof is critical in an increasingly volatile global economy. Transition plans provide a strategic tool for companies, investors and governments to navigate uncertainty.
This research shows that more standardised disclosures and the alignment of transition plans with local pathways will support investors to allocate the capital required. The recommendations in our report support a range of policy goals, such as emissions reductions, physical resilience, energy security, competitiveness and financial stability.”
What should happen next
The report proposes 6 actions for companies, investors, data providers, policymakers and regulators:
- Companies should disclose credible transition plans.
- Investors should engage with companies, policymakers, investor peers, data providers and asset managers to promote credible disclosures of transition plans.
- ESG data providers and credit rating agencies should develop and scale data products based on transition plan information.
- Governments and regulators should consider internationally aligned disclosure requirements.
- Policymakers should publish sector transition plans to provide the local context investors and data providers need to evaluate company transition plans.
- Policymakers should consider using transition plan information to design interventions that reduce policy uncertainty, and align climate and industrial priorities.