Publications

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May 2026

Enhancing Long-Term Value and Resilience: A study of how global investors are using transition plans

Developed in partnership with Chronos Sustainability.

This report examines how institutional investors are increasingly using corporate transition plans to assess companies’ long-term value and business resilience through the climate transition. Based on survey and interviews with 35 investors representing over US$10 trillion in AUM, the report finds that transition plans are becoming a strategic investment tool but also highlights risks and challenges relating to low data availability and policy uncertainty. The report concludes with six actions that companies, investors, data providers, policymakers, and regulators can take to unlock the full potential of transition plans as a strategic tool for investment decision-making.

November 2025

Private Sector Transition Plans:
A Critical Tool for Mobilising Finance

Through the ITPN’s extensive engagement with over 40 public sector organisations, it has become clear that there is a need for stronger evidence about the relationship between private sector transition planning and mobilisation of transition finance. This summary for public sector officials sets out the key areas where transition finance flows or strengthened financial performance are being observed as a result of transition planning, recognising that the evidence base is still limited.

November 2025

Sector Transition Plans: A bridge between national ambition and company transition plans

Developed by ITPN and the TPI Global Climate Transition Centre at LSE.

This discussion paper explores the opportunity for national policymakers to create country-specific Sector Transition Plans (STPs) to address these challenges. We identify three contributions that STPs can make. Firstly, STPs provide policy direction and certainty, supporting investment by companies and financial institutions. Secondly, STPs help companies navigate complex dependencies and identify appropriate transition levers in their transition plans. Thirdly, STPs support more nuanced transition plan assessments, improving investors’ ability to allocate capital to transitioning companies. The conclusion sets out potential next steps to strengthen the feedback loop between company transition plans and national policy.