Momentum around transition plans continues to be both substantial and global. Once seen as voluntary best practice, transition plans are now rapidly becoming a regulatory requirement across jurisdictions worldwide.
That’s why the International Transition Plan Network (ITPN) has developed a new interactive global map: a central resource that tracks where transition plan rules, regulations and guidance are in place or emerging.
The map highlights three categories of jurisdictions:
- Mandatory – rules, regulations, or guidance already in force
- Upcoming – mandatory rules under development
- Voluntary – guidance encouraging disclosure
It reflects two main pathways: adoption of ISSB Standards (IFRS S1 & S2) and jurisdiction-specific guidance or rules.
Key trends
- Acceleration toward mandatory: Countries including Australia, Mexico, New Zealand, Singapore and Türkiye already require transition plan disclosure.
- Upcoming: Bangladesh, Brazil, Canada, China, Hong Kong, South Korea, and the UK among others are advancing new requirements.
- Convergence around ISSB: 37 jurisdictions are working towards or aligning with ISSB.
- In the next three years, mandatory disclosure comes into force in over half of the G20.
Why it matters
This map is more than a tool – it’s evidence of global convergence. Transition plans are becoming essential not just for climate alignment but for access to finance, risk management, and for long-term resilience.
ITPN will update the map regularly, and we invite contributions from policymakers, regulators, and other stakeholders to keep it comprehensive. Get in touch.