Resources for Directors
Understand climate-related risks and opportunities and build climate competence to remain competitive
Scope 3 greenhouse gas emissions — are they on your radar?
As demands for credible climate action rise, so do expectations for companies to inventory and address their scope 3 GHG emissions — those emissions that are indirect and that occur upstream and downstream in their value chain. This report by CPA Canada aims to help directors:
Read moreNature and social aspects of climate-related risks and opportunities
IFRS S2 requires an entity to disclose information about its climate-related risks and opportunities. Entities might identify climate-related risks and opportunities at the nexus of climate and nature (for example, those related to water or deforestation), as well as those closely associated with socioeconomic aspects, such as the just transition to a lower-carbon economy. Stakeholders […]
Read moreNature-related risks and directors’ duties’
Under the Australian Corporations Act, nature-related risks are within the scope of directors’ duties to act with care and diligence, according to a legal opinion. Authored by Sebastian Hartford-Davis and Zoe Bush, the opinion ‘Nature-related risks and directors’ duties’ concluded that nature-related risks to a company should be regarded as foreseeable now, given the large […]
Read moreClimate Transition Plans: Moving Beyond Disclosure
With the pressure on tangible action on climate change and broader sustainability heating up, now more than ever businesses are feeling the pressure to understand what it will take to meet the targets they have set and sure these commitments are backed by action. In this guide, KPMG takes a closer look at the four […]
Read moreThe Chairperson’s Guide to Climate Integrity
This guide, produced by the World Economic Forum and the Climate Governance Initiative in collaboration with Deloitte, explores how organizations, guided by their Chairs, non-executive directors and board members, can earn and enhance trust through the sustainability transition. This paper explores the common risks and pressures businesses are facing in light of the sustainability transition. […]
Read moreCanadian Corporate Performance on GHG Emissions, Disclosures and Target Setting
Taking stock of climate commitment: the Institute for Sustainable Finance’s latest study finds that most of Canada’s large public companies are reporting on their greenhouse gas emissions to some extent. Increasingly, firms are also setting targets for reducing emissions. But there is plenty of room for setting more and more ambitious targets, and adopting detailed […]
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