Resources for Directors
Understand climate-related risks and opportunities and build climate competence to remain competitive
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 moreDirectors’ 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 moreCultivating 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 moreStocktake on Nature-related Risks: Supervisory and regulatory approaches and perspectives on financial risk
The Financial Stability Board (FSB) conducted a stocktake of regulatory and supervisory initiatives associated with the identification and assessment of nature-related financial risks, including an investigation of the perception of central banks and supervisors regarding whether nature degradation, such as biodiversity loss, is a relevant financial risk. The stocktake summarizes current and planned regulatory and […]
Read moreIFRS 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 moreScaling impact investing in Canada through mobilizing asset owners
The Canadian Impact Investing Working Group (CIIWG), led by Fondaction, commissioned this research to better understand the drivers and opportunities for Canadian asset owners to allocate capital to scale the impact investing market with integrity.
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