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Climate Change Disclosures: What board directors need to know

Climate-related disclosures are becoming increasingly more common. Several jurisdictions have begun to mandate them, while many others require them on a ‘comply or explain’ basis and have plans to start mandating them in the coming years.

This briefing gives an overview of the importance and relevance of climate-related disclosures to board directors, including a detailed summary of the mandatory and voluntary standards by jurisdiction. Insights are also provided into the opportunities available to board directors on this topic, as well as the potential legal risks they might face.

The Commonwealth Climate and Law Initiative (CCLI) has partnered with the Climate Governance Initiative (CGI) to prepare this Quarterly Update for the CGI network. This is second update of a series of quarterly learning materials on climate change as it relates to boards’ duties and governance.