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Transition Plans and Forward-Looking Claims: The Inherent Limits of “Assuring the Future”
December 31, 2025by Dr Dawkins Brown
Sustainability reporting is increasingly judged not only on what an organisation has done, but on what it plans to do. Boards and stakeholders want to see credible transition pathways—toward decarbonisation, climate resilience, biodiversity protection, and broader sustainability commitments. As a result, transition plans and forward-looking claims have moved to the centre of ESG reporting. At...
