INTRODUCTIONINTRODUCTION PROCESSPROCESS PHASE 1 PHASE 2 PHASE 3 PHASE 4 PHASEPHASE 5 5 CONCLUSIONCONCLUSION The Council for Inclusive Capitalism developed a Just Transition Framework 26 for Company Action that provides a comprehensive guide for governments, companies, and civic organizations to manage the transition to net-zero emissions in ways that are just, as well as an online learning platform that contains resources and company examples. The framework and platform can be useful to companies for setting just transition priorities and objectives in consideration of those identi昀椀ed through social dialogue and stakeholder engagement. Develop objectives and key performance indicators Use the Just Transition Maturity Scale Tool included in Phase 3 to The Council for Inclusive Capitalism has a public database develop just transition objectives and KPIs across the different 27 of commitments to action which align to its Just Transition just transition indicators that align with the company’s ambition-level Framework for Company Action, and maps to WBA and for each element. Integrate the KPIs in the Just Transition Planning CA100+ just transition methodology and indicators. below, linking the KPIs to identi昀椀ed actions, gaps, and prioritized Tool This resource can be used by companies to share their geographies or assets as relevant. Develop an approach to local implementation commitments and progress for others to learn from. Determine an approach to local implementation of the just transition plan, including developing a methodology for assessing and prioritizing geographies, lines of business, and/or assets based on impacts and opportunities related to the just transition. Develop a timeline for just transition action Draft a timeline to enable the company to address the gaps between the current just transition maturity and ambition-level. Create or update the company’s commitment to a just transition to re昀氀ect the new ambition and priorities Publish and broadly communicate the commitment both internally and externally. BSR JUST TRANSITION PLANNING GUIDANCE 45