Board directors must understand their role in the evolving regulatory landscape of sustainability and climate-related financial disclosure. They should ensure that material climate-related risks, opportunities and strategic decisions are consistently and transparently disclosed to all stakeholders – particularly to investors and, where required, regulators. Such disclosures should be made in financial filings, such as annual reports and accounts, and be subject to the same disclosure governance as financial reporting.
This Collection of briefings, explainers, guides and case studies provides information and inspiration for board directors seeking to build their capacity on climate-related disclosure and take what they learn to the boardroom.