Resources for Directors

Understand climate-related risks and opportunities and build climate competence to remain competitive

Dec 19th, 2024

IFRS S2 Adoption by Jurisdiction

Summary The International Sustainability Standards Board (ISSB) announced that “[c]lose to 400 organisations from 64 jurisdictions have committed to advancing the adoption or use of the International Sustainability Standards Board’s climate-related reporting at a global level” at the COP28. The Canada Climate Law Initiative (CCLI) has conducted research into the jurisdictional adoption of the International […]

Read more
Oct 24th, 2024

In the Line of Duty? Institutional Investors’ Responsibilities Regarding Systemic Risks

Significant attention has been paid to how to mobilize trillions of dollars of private capital toward global climate goals. As part of that discussion, a great detail of attention has been paid to the question of whether institutional investors are permitted, and perhaps even required, to address those risks within their fiduciary duty. In the […]

Read more
Oct 22nd, 2024

Board Pocket Guide: Nature and Climate Action

This board pocket guide provides a curated selection of global frameworks, methodologies, and standards essential for embedding nature and climate considerations into business operations, allowing boards to make informed decisions, manage risks, and seize opportunities for sustainability-driven growth.

Read more
Sep 30th, 2024

Voluntarily applying ISSB Standards: A guide for preparers

By applying ISSB Standards voluntarily—in the absence of regulatory requirements—companies can provide decision-useful, globally comparable sustainability-related disclosures to investors. And, increasingly, investors around the world are calling on companies to do so. While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions […]

Read more
Sep 26th, 2024

Directors’ Duties Navigator: Climate Risk and Sustainability Disclosures

Climate change is a material, systemic and financial risk to corporations and their shareholders. This navigator on directors’ duties helps directors make informed decisions and understand their legal duties regarding how to manage that risk and understand the broader climate-related regulatory landscape in which they operate. This is the 4th edition of the previously titled […]

Read more
Jul 23rd, 2024

Cultivating effective climate governance: A guide for small farm corporations in Canada

Planning for climate change, beyond the farmgate and the immediate crop season, is the purpose of this guide, intended for farms smaller than 5,000 hectares (12,355 acres). Directors of smaller farm corporations need to have effective climate governance in place and consider climate-related risks and opportunities in their decision-making to ensure the farm business they […]

Read more