Overview

The Climate Expert is a five-volume primer series for young professionals working in climate, sustainability, and ESG. Each volume covers one region of the field in plain language: how it works, where it came from, what the law says, and what a careful professional should doubt. The series is published by Climate Expert Publication, an editorial collective committed to unbiased, knowledge-based information for students, young professionals, and everyone. This volume covers what organisations do inside that split: how to set a credible target, construct a transition plan, use carbon markets without acquiring unquantifiable liability, decarbonise a supply chain, and account for the workers who bear the cost of that transition. Inside this volume: Transition planning frameworks in force: the TPT Disclosure Framework, IFRS S2's strategy and transition pillar, ESRS E1-1's transition plan requirement, and GFANZ guidance for financial institutions after the 2024 restructure SBTi validation mechanics - what the Corporate Net-Zero Standard V1.3 requires, how the April 2024 board statement triggered a staff revolt, what the November 2024 reversal restored, and what V2.0's ""focused and flexible"" Scope 3 framework proposes for targets mandatory from 1 January 2028 Compliance carbon markets as binding financial obligations: EU ETS Phase 4, UK ETS, China's national ETS, RGGI, and CBAM's definitive period - certificate surrender obligations, embedded-carbon pricing, and supply-chain procurement implications from 1 January 2026 Voluntary carbon markets after the integrity reset: Article 6.2 ITMOs and the Article 6.4 Paris Agreement Crediting Mechanism (standards adopted October 2024, noted at COP29 November 2024), the ICVCM Core Carbon Principles, and the VCMI Claims Code - held apart from compliance markets throughout Financed emissions and the financial-institution layer: PCAF methodology, the NZAOA Target-Setting Protocol (the most detailed surviving protocol in the ecosystem), and what target-setting looks like for a bank in 2026 without a functioning alliance Supply-chain decarbonisation and Scope 3 engagement: GHG Protocol Category 15 (investments), Category 11 (use of sold products), and the practical limit of what value-chain engagement can achieve under time-bound SBTi obligations Just transition - what the term means in practice Who this book is for: Strategy and sustainability professionals at companies with disclosed or forthcoming emissions targets who need to understand SBTi validation, transition plan requirements, and what CBAM obligations mean for procurement Treasury, risk, and investor-relations staff at financial institutions managing financed-emissions disclosures after the NZBA and NZAM retreats Policy and government-affairs readers briefing executives on what Article 6.4 delivers, why CBAM generates trade friction, and what remains of CSDDD's transition-plan obligation after Omnibus I MBA and master's students in sustainable finance, climate strategy, or corporate environmental governance where current textbooks predate the 2024-2026 regulatory consolidation Part of The Climate Expert series: Volume I: Foundations Volume II: Climate Risk Volume III: ESG Reporting and Disclosure Volume IV: Climate Law and Policy Volume V: Net Zero Strategy Published by Climate Expert Publication.

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