Opinion on the potential liability for climate-related transition plan disclosures

An opinion as to the potential liabilities of companies and directors that might arise under the law of England & Wales if a requirement that companies disclose a climate-related transition plan (“CRTP”) is introduced following a government consultation on that subject.

Find also a supplemental legal opinion, dated 19 January 2026, addressing certain specific proposals included by Government in its consultation: Supplemental opinion on transition plan disclosures.