- The transition plan turns a climate target into dated, quantified actions, with the associated resources.
- Attached to the BEGES, it is mandatory from 500 employees (private law); its minimum content is set by article R229-47.
- It presents separately the actions on direct and indirect emissions, and the expected volume of reduction.
- It serves as a base for the CSRD transition plan (ESRS E1), more detailed and aligned with 1.5°C.
What is a transition plan?
A transition plan is the roadmap that connects your reduction target to dated, quantified actions. Where the footprint measures and the target sets a course, the transition plan says how to get there: which actions, on which categories, with which resources, and for what expected reduction. It is the piece that turns a climate intention into an enforceable commitment.
It fits directly with your pathway: once you have set a science-based target via the SBTi, the transition plan is what makes it operational, by turning the pathway into concrete actions and resources. It extends the work of reducing your carbon footprint and builds on the priorities identified in the carbon footprint.
Is the transition plan mandatory?
Yes, for companies subject to the regulatory report. The transition plan is attached to the BEGES and mandatory for the organizations that must produce one, from 500 employees for private-law companies. The detail of the thresholds and penalties is in our article on the mandatory carbon footprint (BEGES). Below the threshold, the transition plan is not required, but it remains the logical follow-up to a footprint and a signal expected by customers and lenders.
What must the BEGES transition plan contain?
Under the BEGES, the minimum content is set by article R229-47 of the French Environmental Code. At a minimum, the plan must:
- describe the actions implemented since the previous footprint and the results obtained;
- present separately, for direct emissions and for indirect emissions, the actions and resources planned until the next footprint;
- state the overall volume of expected emission reductions, for direct and indirect emissions.
In other words, a plan limited to intentions, without concrete actions or a quantified reduction target, does not meet the requirement.
How do you track your transition plan each year?
By measuring the gap between expected reductions and actual reductions, category by category. The BEGES and its plan are updated every four years for private-law companies, but waiting four years to look at the results amounts to flying blind. An annual review of the actions and their effect lets you adjust before the deadline: drop what is not working, strengthen what works, document the results for the next footprint.
BEGES transition plan and CSRD: what is the link?
They are two distinct frameworks that overlap. Companies subject to the CSRD must, under the ESRS E1 climate standard, present a transition plan for climate change mitigation, considerably more detailed than the BEGES one. Where the BEGES asks for actions, resources and an expected volume of reduction, the CSRD requires in particular that the pathway be aligned with limiting warming to 1.5°C, that the decarbonization levers be described, along with the associated investments and the share of emissions locked in by existing assets. The BEGES plan provides a reusable base, but it is not enough to cover ESRS E1. Built well once, this foundation serves both obligations. The climate part of the CSRD is detailed in our article on the carbon footprint and the CSRD.
The CDP also has its own expectations for the transition plan, distinct from the two above: they are detailed in our article on what the CDP expects from your carbon footprint.
Structure your transition plan with Ditto
A transition plan is not a document you write once and file away: it is a living management tool, one you actively steer with. Ditto brings together on a single roadmap your emissions data, your reduction actions and your targets, distinguishes direct and indirect emissions as the regulation requires, and tracks the gap year after year. A dedicated coach teaches you the method so you can run it yourself in the next cycle. And for a first plan, a platform like Ditto saves time, but a simple plan with three quantified actions and an annual review already does more for you than a perfect document that never gets updated.
Build a compliant transition plan
A Ditto expert checks with you what your plan must contain and how to track it over time.
Transition plan: key takeaways
| Item | Summary |
|---|---|
| Definition | Roadmap that turns the climate target into dated, quantified actions |
| Requirement | Attached to the BEGES, mandatory from 500 employees (private law) |
| Minimum content | Past actions and results; planned actions and resources (direct / indirect); expected volume of reduction (R229-47) |
| Frequency | Updated every 4 years (private); annual review recommended |
| CSRD link | Reusable base for the transition plan required by ESRS E1 |
Frequently asked questions
What is a climate transition plan?
It is the roadmap that connects a reduction target to concrete, dated, quantified actions: which measures, on which categories, with which resources, for what expected reduction. It turns a climate target into a tracked commitment.
Is the transition plan mandatory with the BEGES?
Yes. For companies subject to the regulatory report (from 500 employees under private law), the transition plan is attached to the BEGES and mandatory. Its minimum content is set by article R229-47 of the French Environmental Code.
What must a BEGES transition plan contain?
Under the BEGES, at a minimum: the actions carried out since the previous footprint and their results; the actions and resources planned until the next footprint, presented separately for direct and indirect emissions; and the overall expected volume of reduction. A plan without actions or a quantified target is not enough. The transition plan required by the CSRD (ESRS E1 standard) is a distinct and more detailed exercise.
Is the BEGES transition plan enough for the CSRD?
No, but it serves as a base. The CSRD, through the ESRS E1 standard, requires a more detailed transition plan for climate change mitigation. The BEGES plan is reusable, but the CSRD goes further, in particular on alignment with a neutrality pathway.
