DS 105 Simulated Teaching Document
Company: GreenHarbor Holdings (fictional company; simulated data only)
Document: Transition Plan Summary (FY2026)

This is simulated teaching data. GreenHarbor Holdings is a fictional company. Nothing in this
document represents a real company, investment product, or market condition, and nothing here
constitutes investment advice.

1. Targets
GreenHarbor Holdings states a target of reducing Scope 1 and Scope 2 emissions by 30% by 2030,
relative to a 2022 baseline. The plan does not state a quantified Scope 3 target, and the document
notes that "Scope 3 measurement methodology is under development."

2. Capital allocation
The company reports allocating 8% of FY2026 capital expenditure to efficiency upgrades at two of its
five manufacturing sites. The remaining three sites are not yet covered by a stated upgrade timeline.

3. Governance
A board-level sustainability committee was formed in FY2025. The plan does not disclose how
committee decisions connect to executive compensation.

4. Evidence gaps noted in this document
- Scope 3 boundary and measurement approach: not yet defined.
- Upgrade timeline for 3 of 5 manufacturing sites: not stated.
- Independent assurance: a limited assurance opinion covers Scope 1 and Scope 2 only; Scope 3 and
  the offset claims in the company's public statements are not covered by this assurance.

5. Public claim under review (see DS105_Sustainability_Claims.csv, claim C001)
The company's public marketing states: "We are a carbon-neutral company." This transition plan
alone does not fully support that claim: emissions have fallen but are not at zero, a substantial
share of the stated reduction relies on carbon offsets rather than direct emissions cuts, and the
Scope 3 boundary is not yet defined. Learners should treat this plan, the claims file, and the news
extracts together as one evidence pack, not read any single file in isolation.