A document outlining the actions that a company intends to take to address environmental or social issues and to fulfil its commitments, policies, goals, targets, or other obligations. Effective action plans typically also include objectives, time-bound milestones, performance metrics, responsible parties, and specification of resources allocated for implementation.

• In the Accountability Framework, action plans refer to broad-scope plans that aim to address risk or impact and drive improvement across an entire business or major portions of it (eg, particular commodities or business units). They are distinct from improvement plans or corrective action plans, which aim to address non-compliances, social or environmental harms, or gaps in specific contexts, such as single production unit or supplier.

• Action plans are typically informed by supply chain mapping, risk assessment, gap assessment, and other processes that identify improvement needs across the business or portions of it.