Resources for Trustees
Understand climate-related risks and opportunities and build climate competence to improve effective fund management.
2024 Canadian Pension Climate Report Card
Shift’s annual Canadian Pension Climate Report Card is an independent benchmark for evaluating the quality, depth and credibility of climate policies for 11 of Canada’s largest pension managers. Collectively managing $2.4 trillion in retirement savings, these pension funds have all acknowledged that climate change poses significant risks for their investments. Runaway global heating and destabilizing […]
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 moreIn 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 moreBoard 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 moreVoluntarily 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 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 […]
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