Climate targets, transition & carbon claims · Core
Transition pathway
Also called: decarbonisation pathway
ELI5
A sequence or model of changes needed to reach a climate objective.
Used in conversation
“Which standard and reporting period govern transition pathway?”
Pitch context
You will see “Transition pathway” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate targets, transition & carbon claims.
Why it matters: In climate targets, transition & carbon claims, the reporting boundary, method, period and evidence can materially change the claim.
Caution
State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16