Verso un’“impresa epistemica”? : Brevi considerazioni sullo strumento dei piani di transizione climatica

Within the framework of the Green Deal’s climate neutra- lity objective, EU climate law increasingly frames large corpo- rations as horizontal partners in climate governance. This shift reflects the concentration of greenhouse gas emissions in a li- mited number of firms, whose economic and technical power qualifies them as private powers capable of shaping mitigation strategies. The contribution analyses this evolution through the lens of the CSRD and the CS3D, focusing on climate transition plans as science-based planning tools. It examines the transfor- mation of disclosure duties into due diligence obligations, the legal nature of transition plans, and the dual top-down and bottom-up enforcement model. Particular attention is devoted to the implications of the Omnibus I package, which risks reab- sorbing transition plans into a purely informational logic.