Resources Future

Build the Transition Plan Behind Your Decarbonization Disclosure

A credible transition plan connects emissions, business strategy, investment, governance and implementation. We help companies identify decarbonization levers, set practical targets, estimate capex and opex needs, sequence actions, assign responsibilities and prepare disclosure-ready transition-plan language for IFRS S2 reporting.

IFRS S2 Value Proposition for Transition Planning

Follow on

Decarbonization levers

Identify realistic emissions-reduction options across energy, process, fleet, procurement and operations.

Costed implementation

Translate actions into sequencing, ownership, budgets, capex, opex and delivery timelines.

Strategy alignment

Connect transition actions to customer demand, carbon exposure, financing and business resilience.

Our Challenge

Many companies have started discussing emissions reduction, energy efficiency or customer climate requirements, but they do not yet have a transition plan. Targets may be announced before the baseline is mature. Actions may be listed without cost estimates, owners, budgets, procurement steps or implementation dates. Transition risks may be identified but not converted into management response.

This creates a credibility gap in IFRS S2 disclosure. Investors and lenders increasingly want to know whether the company has a practical pathway to reduce emissions and manage transition exposure. A statement of ambition is not enough if it is not linked to operations, finance and accountability.

How We Help

We help companies prepare a practical transition and decarbonization roadmap. The work begins with emissions profile, operational context, energy use, market pressures and transition-risk exposure. We then identify feasible reduction levers, assess implementation requirements, sequence actions and connect the roadmap to governance, budgeting and performance management.

The result is a transition plan that can support management decisions and IFRS S2 disclosure. It explains what the company intends to do, why those actions matter, what resources may be needed, who is responsible and how progress can be tracked over time.

If your IFRS tool output shows this gap, Resources Future can build the evidence, analysis and disclosure language behind it.

Our Services

Decarbonization Options Assessment

Identification of emissions-reduction levers across energy efficiency, renewable energy, fuel switching, process changes, fleet, procurement and operations.

Target Architecture and Metrics

Practical support to shape emissions targets, interim milestones, metrics and tracking arrangements aligned with the company’s baseline.

Costed Transition Roadmap

Sequenced actions with estimated capex and opex needs, implementation dependencies, responsibilities and timelines.

Transition Disclosure Narrative

Disclosure-ready language explaining transition strategy, assumptions, governance, risks, actions and progress measures.

Types of Companies We Support

Energy-intensive manufacturers

Cement, textile, steel, chemicals, food processing and other sectors facing energy and emissions pressure.

Exporters

Companies responding to customer requirements, supply-chain scrutiny and market-access expectations.

Logistics, real estate and power users

Businesses with material fleet, building, electricity or fuel-related transition actions.

Listed groups

Companies needing to show credible transition planning in IFRS S2-aligned disclosure.