Resources for Directors

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

May 2nd, 2024

ESRS–ISSB Standards Interoperability Guidance

The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability Standards Board’s IFRS Sustainability Disclosure Standards (ISSB Standards) and the European Sustainability Reporting Standards (ESRS) and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. […]

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Apr 30th, 2024

Unearthing a Greener Future: Digging Deeper into Effective Climate Governance in the Canadian Mining Sector

Major mining companies are facing climate-related risks and opportunities such as floods, fires, droughts, policy and regulation adjustments, market shifts, and technological adaptations. Directors of major mining companies have a fiduciary duty to be cognizant of these risks and opportunities and to act on them with care, skill, and diligence. This includes being continually aware […]

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Mar 25th, 2024

Collaborating for Value Chain Decarbonisation

With the urgent need to reduce global emissions, rapid decarbonisation of our economy is essential, and the key is collaboration across the value chain. This guide by the Embedding Project provides practical advice and examples to help companies support their supply chain partners to decarbonise. You’ll find advice on how companies are prompting, influencing, supporting, […]

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Mar 13th, 2024

CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures

The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]

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Mar 13th, 2024

CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information

The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]

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Feb 27th, 2024

Climate Change: What does the future hold for health and life insurance?

This report, from the Geneva Association, assesses the implications of climate change for life and health insurers, classifying threats related to morbidity and mortality into four categories: acute, chronic, transition and litigation. It finds that the short-term consequences for the sector have so far been limited. However, the frequency and severity of climate events are […]

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