
The document suggests scrapping the current industrial relations framework, replacing it with the "legal minimum".
But Royal Mail has denied writing the document, dated September 24 and entitled "Strategic Overview".
"No member of the board or the senior management team at Royal Mail has seen, or is aware of any such presentation," a Royal Mail spokesperson said.
"Royal Mail's policy and strategy in relation to the current dispute with the Communication Workers Union (CWU) is to reach agreement so that the CWU calls off its damaging and irresponsible strikes.
"For the avoidance of any doubt Royal Mail has never had any strategy to derecognise the CWU and nor would we seek to do so."
CWU general secretary Billy Hayes last night urged ministers to intervene, claiming it made a mockery of recent negotiations and showed the company wanted to "smash the union".
The plans were revealed as the CWU announced two days of national strikes next Thursday and Friday in protest at pay and pension issues and plans to automate postal operations.