EFRAG has released its first draft of the Climate Transition Plan Guidance, which addresses the requirement for companies to report on GHG emission reduction targets' compatibility with the 1.5°C goal outlined in the Paris Agreement. However, no guardrails are set to define 'level of compatibility' means. This could allow companies to set targets aligned with a 3°C scenario, while still claiming to be compliant with the CSRD requirements. Together with 15+ civil society organisations, ECOS puts forward recommendations to improve the wording of the draft text.