Climate transition plans: an overlooked accounƟng research object remaining to be explored[Les plans de transition climatique : un objet de recherche comptable méconnu restant à explorer]

As part of the rollout of the CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards), the climate transition plan has emerged as a new focus for sustainability reporting. This recent context has given rise to a growing body of literature seeking to identify the theoretical frameworks used, the initial empirical findings, and the current limitations of research. It highlights two complementary approaches: communication theories, emphasizing the logic of legitimacy, signalling, and impression management, and organizational theories, emphasizing institutional pressures, dynamic capabilities, and internal coordination. Case studies reveal a high degree of heterogeneity in practices, ranging from substantial transformations to symbolic compliance. However, the literature remains incomplete in terms of the credibility criteria for plans, their effects on actual performance, and the underlying organizational processes. These findings open up research perspectives on the evaluation of the quality of transition plans and their ability to bring about effective transformations.