1、 1 ATP-Col framework and guidance V1,September 2024 Assessing the credibility of a companys transition plan:framework and guidance Assessing Transition Plan Collective(ATP-Col)Version 1,September 2024 2 ATP-Col framework and guidance V1,September 2024 Disclaimer Assessing Transition Plan Collective

2、ATP-Col is an international ad hoc working group of individual experts from different organisations(see appendix 8).Each expert had the opportunity to express and contribute to this document in an individual capacity and not as representative of their organisation.ATP-Cols goal is to try,in a non-co

3、mpetitive manor,to harmonise practices for assessing the credibility of a companys transition plan.ATP-Col was launched in June 2023 by the World Benchmarking Alliance(WBA)and is co-chaired by Romain Poivet of WBA and Perrine Toledano of the Columbia Center on Sustainable Investment Lead author:Roma

4、in POIVET,World Benchmarking Alliance.Nicolas Pickard Garcia(European Commission/Joint Research Center),Thomas Gourdon(European Commission/Joint Research Center)and Adrien Rose(Oxford Sustainable Finance Group)are co-authors of the Appendix 4.While the group strived for consensus,the document may no

5、t reflect every exact individual experts opinion involved in ATP-Col.The views expressed in this report are the sole responsibility of the authors and do not necessarily reflect those of the sponsors.The authors are solely responsible for any errors.Acknowledgement The co-chairs would like to thank

6、all the ATP-Col members who have been part of the collective effort,with special thanks to the following members who contributed written input for the first draft:Guillaume Bone(WWF France),Anna Creed(Climate Bonds Initiative),Thomas Gourdon(EU Joint Research Centre),Rachel Hemingway(Climate Bonds I