Targets · levers · assumptions
Transition plan software: the plan, wired to the numbers
Transition plan software connects a company’s emissions and targets to the actions, owners, budgets and assumptions in its climate transition plan.
In the UK no company is required to have a plan, but listed companies reporting under UK SRS must say something about it.
The rules are on the climate transition plan guide and the UK SRS transition plans page.
Is there a duty
Do UK companies need transition plan software to comply?
No UK entity is under a legal duty to have, implement or publish a climate transition plan, and UK SRS S2 does not create one (UK SRS S2).
The government consulted on transition plan requirements from 25 June to 17 September 2025 and had published no outcome as at October 2026 (DESNZ).
Under FCA PS26/19, the listing rules for UKLR 6, 16 and 22 companies carry a transition-plan statement, while UKLR 14 stops at assurance (PS26/19).
UK SRS S2
What does UK SRS S2 need transition plan software to show?
Where a company has a plan, S2 paragraph 14(a)(iv) asks for information about it, including the key assumptions used and the dependencies it relies on.
S2 paragraph 14(c) also asks for quantitative and qualitative information about progress against plans disclosed in earlier periods.
So the software has to keep last year’s plan, this year’s progress and the reasons for any change, not just the current version.
Frameworks
Which framework should transition plan software follow?
The Transition Plan Taskforce concluded in 2024; its disclosure material is archived guidance hosted by the IFRS Foundation with an accuracy disclaimer (IFRS Foundation).
Its three guiding principles were ambition, action and accountability, and a tool built around them is still a reasonable structure.
If the plan rests on a science-based target, see SBTi software; for target tracking see net zero software.
The demonstration
What should you test before buying?
Ask the vendor to model one target and its levers from your data.
Software demo · evidence check
Transition plan demo coverage
Tick a test only when the vendor has demonstrated it with a representative record and shown the evidence or export.
0 of 5 tests demonstrated (0%). This is a checklist result, not a score for the vendor.
Still to test: Link each milestone to the emissions it should reduce; Record the key assumptions and dependencies behind each lever; Show progress against last year’s plan and explain the gap; Keep earlier versions of the plan for comparison; Export the plan, the assumptions and the progress data.
Frequently asked
Transition plan software, answered
What is transition plan software?
Software that connects a company’s emissions inventory and targets to the actions, levers, owners, budgets and assumptions in its climate transition plan, and tracks progress against it.
Do UK companies have to publish a climate transition plan?
No UK entity is under a legal duty to have, implement or publish one, and UK SRS S2 does not create one.
The government consulted in 2025 and had published no outcome by October 2026.
What does UK SRS S2 ask about transition plans?
Where a company has a climate-related transition plan, S2 asks for information about it, including its key assumptions and the dependencies it relies on (paragraph 14(a)(iv)).
Is the TPT framework still current?
The Transition Plan Taskforce concluded in 2024, and its disclosure material is now archived guidance hosted by the IFRS Foundation.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- DBTUK SRS S2 Climate-related Disclosures
- FCAPS26/19 (PDF)
- FCAPS26/19
- DESNZClimate-related transition plan requirements consultation
- DESNZTransition plan requirements: implementation routes
- IFRS FoundationTransition plan disclosures under IFRS S2
- IFRS FoundationTransition Plan Taskforce resources
- IFRS FoundationTPT Disclosure Framework (archived, October 2023)
- FSBTCFD guidance on metrics, targets and transition plans (2021)
- SBTiStandards and guidance