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Climate | 19 January 2026

Supplemental opinion on transition plan disclosures

Climate

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Supplemental opinion on transition plan disclosures

A supplemental legal opinion to Opinion on the Potential Liability for Climate-related Transition Plan Disclosures, dated 20 June 2025, 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 is introduced following consultation by Government on that subject.