Friday 5

Transition planning at its finest

23 January, 2026

We spend a lot of time reading sustainability reports – and of course, we love them. But every so often, a piece of work stands out because it feels like it really wants to be read. Clear strategic thinking, minimal jargon, and a genuine sense of purpose. eBay’s Climate Transition Plan is a refreshing example of what strong corporate climate leadership can look like. 

The plan sets out a credible pathway to emissions reduction, while also showcasing meaningful industry collaboration. What really makes it shine, though, is the clarity and transparency with which it’s written. It’s accessible, engaging, and easy to follow. It proves that good climate strategy doesn’t have to be buried in technical language to be robust. 

Crucially, eBay connects its climate actions directly to its core business model. Emissions reduction, renewable energy use, and supply chain engagement are clearly embedded into day‑to‑day operations rather than treated as a side initiative. That level of integration signals real intent and builds confidence that this is a plan designed for long‑term impact, not short‑term optics. 

The plan also tackles a challenge we see time and again: a perceived lack of control over Scope 3 emissions, where the majority of most companies’ footprints sit. eBay takes a notably proactive approach, particularly in addressing courier emissions, which account for around 84% of its total footprint. Through collaboration and incentivisation, eBay is working with logistics partners to drive emissions reductions beyond its direct operations. This kind of industry collaboration is exactly what’s needed to support progress towards global net zero goals. 

For anyone involved in transition plan writing, or any reporting really, we’d strongly suggest the eBay transition plan as a good example. And of course, if you need a bit of extra help, we’re here to chat! 

By Anna Heis

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