Barriers, opportunities, and best practices for corporate climate transition plans: a literature review

Corporate climate transition is one of the greatest challenges and opportunities of the 21st century, shaping the future of business sustainability and aligning economic growth with global environmental goals. This article aims to identify the main barriers, opportunities, and best practices associated with the implementation of corporate climate transition plans. Based on a review of studies from leading databases—Scopus, Web of Science, ScienceDirect, and Google Scholar—the research categorizes barriers into economic, financial, political, regulatory, cultural, organizational, and technological dimensions. Opportunities are grouped into areas like sustainable finance, technological innovation, and resilience building. Best practices are organized into clusters, notably governance, energy efficiency, social equity, and just transition frameworks. In addition to advancing academic understanding, this study offers practical implications for key stakeholders. Financial institutions can use these findings to develop climate-aligned financial products tailored to corporate realities. Policymakers can improve regulatory frameworks to foster sustainable business practices and remove legislative barriers. Companies are empowered to refine their climate strategies, address operational constraints, and explore new sustainability-driven opportunities. By integrating scientific insights with real-world applicability, this review contributes to a more holistic understanding of corporate climate transition, bridging academic research with actionable pathways for businesses, financial actors, and public decision-makers.

Mots clés

• corporate climate transition
• barriers
• opportunities
• best practices
• successful examples
• literature review
• business sustainability