This editorial
introduces the European Company Law special issue on Corporate Climate
Transition Plans (CCTPs), a fast-evolving legal instrument for aligning
corporate conduct with climate objectives. As climate-related regulation moves
from voluntary disclosure to enforceable obligations, the European Union has
placed transition planning at the core of corporate sustainability law. Key
legal developments, including the Corporate Sustainability Due Diligence
Directive (CSDDD), the Corporate Sustainability Reporting Directive (CSRD), and
the EU Deforestation Regulation (EUDR), require companies to develop credible,
science-based plans to reduce greenhouse gas (GHG) emissions and adapt their
business models accordingly. Amid these regulatory shifts and the legal
uncertainty introduced by the Omnibus reform, this editorial outlines the legal
landscape, identifies emerging compliance challenges, and highlights the
interplay between EU law, soft law instruments, and climate litigation. It also
previews six contributions to the special issue, covering a range of topics
from banking regulation and fiduciary duties to litigation and biodiversity.
Together, these papers provide legal scholars, practitioners, and policy makers
with a multidimensional understanding of climate transition planning as a tool
for steering corporate transformation in the face of planetary crisis. The
editorial concludes with a call to action: robust transition planning is not
only a legal obligation, but a strategic and ethical imperative.