Please see the latest edition Directors' Duties Navigator: Climate Risk and Sustainability Disclosures for the 2024 update of this previously titled Primer on Climate Change: Directors' Duties and Disclosure Obligations

Climate change presents material, financial and systemic risks to corporations and their investors, leading to serious implications for the duties of directors and officers, and potential disclosure obligations for companies. The third edition of the Primer on Climate Change: Directors’ Duties and Disclosure Obligations provides an overview of the foreseeable financial and systemic risks (and opportunities) over short, medium and long-term investment horizons.