The master plan must include, in particular,
(1) the policy directions, general objectives and targets regarding energy transition, innovation and efficiency;
(2) a summary of the programs and measures that will be put in place by the departments, bodies and identified energy distributors to achieve the targets established in accordance with section 17.1.2, including the objectives pursued by the programs and measures, the target clientele, and their impact on greenhouse gas emissions;
(3) the departments’, bodies’ and identified energy distributors’ budgetary estimates and time frames for carrying out the programs and measures;
(4) the energy distributors’ financial investment toward preparing, carrying out, coordinating and updating the master plan, by form of energy;
(5) the designation of the person responsible for implementing each program and measure;
(6) a report on the energy situation in Québec and on progress made regarding energy transition, innovation and efficiency with respect to the targets established in the previous master plan; and
(7) a list of priority research subjects regarding energy transition, innovation and efficiency.