--- title: "EU CSDDD Climate Transition Plan" canonical_url: "https://www.sorena.io/artifacts/eu/csddd/climate-transition-plan" source_url: "https://www.sorena.io/artifacts/eu/csddd/climate-transition-plan" author: "Sorena AI" description: "Understand the Article 22 climate transition plan duty under the CSDDD." keywords: - "EU CSDDD climate transition plan" - "Article 22 CSDDD" - "CSDDD 1.5 C plan" - "CSDDD climate targets 2030 2050" - "CSDDD scope 1 scope 2 scope 3" - "CSDDD best efforts climate plan" - "EU CSDDD" - "Climate transition plan" - "Article 22" - "1.5 C" - "Governance" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # EU CSDDD Climate Transition Plan Understand the Article 22 climate transition plan duty under the CSDDD. *EU CSDDD* *Article 22* ## EU CSDDD (Directive (EU) 2024/1760) Climate transition plan Article 22 is a governance and implementation duty, not just a narrative climate statement. Use this page to structure a plan that supervisory authorities can read and management can actually operate. Article 22 requires in-scope companies to adopt and put into effect a climate transition plan aimed, through best efforts, at making the business model and strategy compatible with the transition to a sustainable economy and with limiting global warming to 1.5 C in line with the Paris Agreement and the European Climate Law targets. ## What Article 22 actually requires The Directive does not ask for a generic sustainability statement. It asks for a transition plan with explicit climate direction and implementation substance. The plan must also address exposure to coal, oil, and gas related activities where relevant. The duty is framed as an obligation of means, not a guaranteed result. That matters because the plan has to be credible, current, evidence based, and put into effect, even if market conditions or technology constraints later change what is reasonably achievable. - Aim: compatibility with 1.5 C and climate neutrality objectives. - Approach: best efforts, with operational follow through. - Scope: business model, strategy, and relevant fossil exposure. ## Required plan elements Article 22 requires time bound climate targets for 2030 and in five year steps up to 2050 based on conclusive scientific evidence. Where appropriate, the plan should include absolute emission reduction targets for scope 1, scope 2, and scope 3 emissions for each significant category. The plan also needs implementation actions, an explanation and quantification of the investments and funding that support the plan, and a description of the role of the administrative, management, and supervisory bodies. - Targets: 2030 plus five year steps to 2050. - Coverage: scope 1, 2, and 3 where appropriate. - Support: actions, investments, funding, and governance roles. ## How to make the plan usable in practice A good Article 22 plan ties each target to operational levers such as supplier changes, product redesign, sourcing shifts, energy decisions, logistics choices, and capital allocation. Without this link, the plan reads well but does not change conduct. Use one implementation table that ties each material target to owner, deadline, funding assumption, dependency, and KPI. That makes updates and board review much easier. - Link every target to an action owner and a measurable implementation step. - Cross reference the plan to procurement and product decisions where scope 3 is material. - Keep the assumptions used for scientific alignment and funding choices. ## Interaction with CSRD reporting Companies that report a climate transition plan under the CSRD are deemed to have complied with the obligation to adopt a plan under Article 22. That deeming rule does not remove the duty to put the plan into effect and to update it every 12 months with progress information. If a subsidiary is included in the parent undertaking plan reported under the CSRD, that subsidiary can also be deemed to have complied with the adoption obligation, but implementation still has to reflect the subsidiary business model and strategy. - CSRD can satisfy the adoption step, not the implementation burden. - Annual updates remain necessary. - Subsidiaries should show how the group plan translates into local execution. ## What supervisory authorities will care about Supervisory authorities must at least supervise adoption and design of the plan and its updates. That means they will look for whether the plan has the required elements, whether it is current, and whether it appears connected to the actual business model. The fastest way to create risk here is to publish a climate plan in one channel and run procurement, investment, and product decisions in a different direction. - Check consistency between the plan, governance minutes, and budget decisions. - Retain the evidence supporting target choice and annual progress updates. - Use a review calendar that aligns legal, sustainability, finance, and board reporting cycles. *Recommended next step* *Placement: after the timeline or milestone section* ## Operationalize EU CSDDD (Directive (EU) 2024/1760) Climate transition plan across ESG workflows ESG Compliance can take EU CSDDD (Directive (EU) 2024/1760) Climate transition plan from planning deadlines, owners, and milestones from this page to a reusable workflow inside Sorena. Teams working on EU CSDDD (Directive (EU) 2024/1760) can keep owners, evidence, and next steps aligned without copying this guide into separate documents. - [Open ESG Compliance for EU CSDDD (Directive (EU) 2024/1760) Climate transition plan](/solutions/esg-compliance.md): Start from EU CSDDD (Directive (EU) 2024/1760) Climate transition plan and manage cross team sustainability work, reporting, and evidence from one workflow. - [Talk through EU CSDDD (Directive (EU) 2024/1760)](/contact.md): Review your current process, evidence gaps, and next steps for EU CSDDD (Directive (EU) 2024/1760) Climate transition plan. ## Primary sources - [Directive (EU) 2024/1760 - Official Journal](https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng?ref=sorena.io) - Primary legal text for Articles 2 to 29, the Annex, and the original implementation architecture. - [Directive (EU) 2024/1760 - Consolidated text as of 17 April 2025](https://eur-lex.europa.eu/eli/dir/2024/1760/2025-04-17/eng?ref=sorena.io) - Best source for the current operative wording after the 2025 timing amendment. - [Directive (EU) 2022/2464 - CSRD](https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng?ref=sorena.io) - Primary legal source for the sustainability reporting regime that overlaps with CSDDD annual statement mechanics. - [European Commission - Corporate sustainability due diligence](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Official implementation overview, including the status of the 2025 Omnibus proposals. ## Related Topic Guides - [EU CSDDD Applicability Test | Thresholds, Group Scope, and Start Dates](/artifacts/eu/csddd/applicability-test.md): Use this CSDDD applicability test to check the 1000 employee and EUR 450 million threshold, franchising and licensing triggers, non-EU EU-turnover rules. - [EU CSDDD Chain of Activities and Supplier Scope | Upstream, Downstream, and Boundary Rules](/artifacts/eu/csddd/chain-of-activities-and-suppliers.md): Map the CSDDD chain of activities correctly. This guide explains upstream and downstream coverage, direct and indirect business partners. - [EU CSDDD Checklist | Practical Due Diligence Checklist by Workstream](/artifacts/eu/csddd/checklist.md): Use this CSDDD checklist to move from scope to execution. - [EU CSDDD Compliance Guide | Operating Model, Evidence, and Readiness](/artifacts/eu/csddd/compliance.md): Build a real CSDDD compliance program. This guide explains how to turn Directive (EU) 2024/1760 into a due diligence operating model across policy, mapping. - [EU CSDDD Deadlines and Compliance Calendar | Current Dates after Directive (EU) 2025/794](/artifacts/eu/csddd/deadlines-and-compliance-calendar.md): Track the current CSDDD rollout dates, including the 25 July 2024 entry into force, 26 July 2027 transposition deadline, 31 March 2027 reporting act deadline. - [EU CSDDD Due Diligence Steps Playbook | Articles 7 to 15 in Practical Order](/artifacts/eu/csddd/due-diligence-steps-playbook.md): Follow the CSDDD due diligence steps in the order teams actually need to execute them: policy, chain mapping, prioritization, prevention, corrective action. - [EU CSDDD FAQ | Current Answers on Scope, Dates, Complaints, Penalties, and Climate Plans](/artifacts/eu/csddd/faq.md): Get grounded answers to common CSDDD questions, including the current application dates, who is in scope, how the chain of activities works. - [EU CSDDD Grievance and Remediation Workflows | Articles 12 to 14 in Practice](/artifacts/eu/csddd/grievance-and-remediation-workflows.md): Design a CSDDD grievance and remediation workflow that fits Articles 12 to 14. - [EU CSDDD Liability and Penalties | Civil Liability, Fines, and Supervisory Action](/artifacts/eu/csddd/liability-and-penalties.md): Understand how Article 27 penalties and Article 29 civil liability interact under the CSDDD. - [EU CSDDD Penalties and Fines | Article 27 Explained Clearly](/artifacts/eu/csddd/penalties-and-fines.md): Focus on Article 27 of the CSDDD. This page explains how Member States must structure penalties, what the at least 5 percent maximum turnover cap means. - [EU CSDDD Requirements | Article by Article Requirement Map](/artifacts/eu/csddd/requirements.md): Map the main CSDDD requirements by article, including Article 7 policy, Article 8 identification, Article 9 prioritization. - [EU CSDDD Scope Thresholds and In Scope Groups | Current Thresholds and Waves](/artifacts/eu/csddd/scope-thresholds-and-in-scope-groups.md): Review the current CSDDD scope thresholds, in scope company groups, franchising and licensing rules, non-EU turnover triggers. - [EU CSDDD Supplier Human Rights Risk Scoring Template | Severity and Likelihood Model](/artifacts/eu/csddd/supplier-human-rights-risk-scoring-template.md): Use this practical CSDDD risk scoring template to prioritize supplier and partner risk based on severity, likelihood, geographic factors, sector. - [EU CSDDD vs CSRD | Due Diligence Duties versus Sustainability Reporting](/artifacts/eu/csddd/csddd-vs-csrd.md): Compare the EU CSDDD and CSRD the right way. This guide explains how due diligence duties under Directive (EU) 2024/1760 differ from sustainability reporting. - [EU CSDDD vs German LkSG | Scope, Chain Rules, and Enforcement Differences](/artifacts/eu/csddd/csddd-vs-german-lksg.md): Compare the EU CSDDD with the German LkSG using official sources. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). All rights reserved. Source: https://www.sorena.io/artifacts/eu/csddd/climate-transition-plan