A Practical Guide on Transition Plan Dependencies 

Corporate transition planning is increasingly becoming central to business strategy as companies prepare for a low-emissions, climate-resilient economy. However, the credibility of any plan depends on a wide range of external factors – from policy and regulation to technology readiness, infrastructure, consumer behaviour and value chain dynamics. 

Recognising and addressing these dependencies is critical to ensuring that transition plans are credible, resilient, and capable of delivering impact. The paper acknowledges that a company will ultimately select those transition levers that it considers are likely to be most effective in protecting and enhancing business value, translating transition levers into a financial value.

About the guide 

This publication provides a structured, seven-step framework that companies can use to: 

• Map critical interactions, resources and relationships across their value chains 

• Identify and prioritise dependencies 

• Integrate these considerations into implementation and engagement strategies 

• Build resilience, credibility and transparency in their transition planning 

The guide draws on leading research and emerging practice, with: 

• Practical tools and guidance for immediate application 

• Spotlight examples from company disclosures and interviews, intended solely to illustrate the steps in practice 

• An annex of anonymised case studies, demonstrating how companies have applied the framework across different contexts 

Acknowledgements 

WBCSD gratefully acknowledges the leadership of Mark Manning and the contribution of Anastasiia Rudkovska and Adrien Rose from the Oxford Sustainable Finance Group in the development of this guide. 

To find out more about WBCSD’s work on transition planning and/or to get involved, please contact  cp-a@wbcsd.org.