15 Apr 2026

Depend on it: why external enablers are now core board business

In September 2025, the World Business Council for Sustainable Development (WBCSD) and Oxford Sustainable Finance Group published a practical guide on transition plan dependencies for companies. It sets out seven practical steps to identify and address the factors outside a company’s control that might impact the delivery of their climate transition plans. This supplement created in collaboration by WBCSD and Chapter Zero complements this guidance with considerations and questions for non-executive directors (NEDs) as they work with fellow board members to set strategic ambition for transition plans and provide oversight for their operational delivery. To download the full resource, please fill in the form below.


Boards are accountable not just for what they control, but for how they manage what sits beyond their control. As with any strategy, a transition plan needs to succeed within the environment in which it operates. That requires a clear understanding of dependencies and a plan to manage them actively.” — Jo Hallas, FTSE 100 NED

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