IEMA’s Policy and Engagement Lead for Climate Change and Energy, Chloë Fiddy, introduces IEMA’s new guidance on transition planning written specifically for SMEs.

In today's rapidly changing business landscape, sustainability and environmental responsibility are no longer mere buzzwords; they are increasingly subjects that clients and investors are asking serious questions about. More and more companies are finding themselves drawn into climate reporting, driven by demands for data from key stakeholders.

Traditionally, climate reporting has focused on cataloging and disclosing an organisation's greenhouse gas emissions. However, new requirements demand that organisations also provide a transition plan alongside their carbon accounting reports. But what exactly is a transition plan? In simple terms, it's a roadmap for how an organisation intends to reduce its environmental impact, align with a low-carbon economy, and adapt to future climate scenarios.

The transition plan plays a crucial role in an organisation's environmental and social governance framework, informing stakeholders not just where the organisation stands but also what it intends to do about it. While initially aimed at large organisations, the ripple effect of mandatory supply chain reporting means that SMEs (which are part of the supply chains of larger organisations) are increasingly finding themselves in the reporting mix.

However, SMEs often face significant challenges when embarking on the journey of climate reporting. Many are eager to start but lack guidance, while others question the adequacy of their efforts. Recognizing these challenges, a practical guide has been developed to provide inspiration and direction to SMEs.

This guide was crafted through a process of engagement with SMEs to identify their most significant obstacles and barriers. It distills valuable insights and scalable advice from case studies of organisations, both large and small, from around the globe.

Currently, applicable reporting rules are demystified in section one. Advice is given on:

  • Section one: Reporting requirements, voluntary and mandatory
  • Section two: Securing good governance arrangements;
  • Section three: Target setting;
  • Section four: Engaging with supply chains;
  • Section five: Good practice reporting statements; and
  • Section six: Verification and validation requirements.

Overall our new guidance is designed to help give SMEs in all sectors the confidence to start their transition planning process and to publish their reports.

IEMA members can access the guidance as an interactive document or page-by-page PDF here.

Non-IEMA members can purchase the guidance under 'Sustainability in Practice' through our online shop.

Photo of Chloe 033
Chloë Fiddy

Senior Policy and Engagement Lead

Chloë is the Policy and Engagement Lead for Climate Change and Energy and Social Sustainability at IEMA. Within this remit she works on projects relating to greenhouse gas reporting and transition planning and reporting, including adaptation, as well as social sustainability and just transition issues. She is particularly interested in finding practical solutions and approaches which lead to standardised, replicable and trustworthy reporting, so that decision-makers have better data to work with. Previously Chloë has worked at senior levels in the manufacturing and retail sectors, and in climate and sustainable development planning roles in the public sector.

Her prior business experience and her understanding of the way that the public sector functions inform her approach to climate change and energy and social sustainability policy and engagement at IEMA. She is a Trustee on the board of Uttlesford Citizens Advice and a District Councillor and is active in her community. In her spare time she enjoys live music and cooking for family and friends.


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