INTRODUCTION PROCESS PHASEPHASE 1 1 PHASE 2 PHASE 3 PHASE 4 PHASE 5 CONCLUSION 2. De昀椀ne Engagement Focus and Objectives A key priority for the company across all stakeholder categories is to map how the transition to a net-zero economy This tool provides an overview of suggested will impact them and determine how best to support them stakeholder engagement objectives and relevant through this transition. Stakeholders have differing (and in topics on which to focus. some cases opposing) views and understandings of a just transition. To identify more precise topics to discuss with each stakeholder on an ongoing basis, it is recommended that the company foster an open and transparent engagement approach to understand stakeholders’ perspectives and priorities on just transition as well as any concerns they have. Moreover, identifying the objectives for engaging and negotiating with speci昀椀c stakeholder groups—and the focus for discussion with each group—will help the company prepare for a just transition as well as secure and allocate resources accordingly. BSR JUST TRANSITION PLANNING GUIDANCE 17