Documentation of the actions that a company intends to take to address environmental or social issues or to fulfil commitments, policies, goals, targets, or other obligations. Implementation plans may follow from risk assessments, gap assessments, and other processes that identify actual or potential non-compliances, adverse social or environmental impacts, or other improvement needs.

• Other types of company plans that may be similar to or synonymous with implementation plans include improvement plans, management plans, and corrective action plans.