From the Scholastica blog:
For publishers, ready or not, Plan S is coming (which is fitting given that the S really stands for “shock,” as well as “science,” “speed,” and “solution”). If you still have questions about what Plan S is exactly and how it will affect the journals you publish or work with, you’re not alone. Here at Scholastica, we’ve been getting a lot of questions from our journal users about the overall aims of Plan S and the technical specifications. We decided to compile this FAQ blog post to provide answers to some of the most common questions we’ve heard based on the information available right now.
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Source: Preparing for Plan S: Answers to the top 10 journal publisher FAQs we’ve heard based on what is known now