Resources for Trustees
Understand climate-related risks and opportunities and build climate competence to improve effective fund management.
ICGN Global Stewardship Principles
The ICGN Global Stewardship Principles (Principles) set out ICGN’s view of current best practices in relation to investor stewardship obligations, policies, and processes. These Principles provide a framework to implement stewardship practices in fulfilling an investor’s fiduciary obligations to beneficiaries or clients. We encourage all ICGN investor members to endorse the Principles, and we consider […]
Read more‘Troubling Incrementalism’: Is the Canadian Pension Plan Fund Doing Enough to Advance the Transition to a Low-carbon Economy?”
A new legal analysis released by the Canada Climate Law Initiative “’Troubling Incrementalism’: Is the Canadian Pension Plan Fund Doing Enough to Advance the Transition to a Low-carbon Economy?” finds that the CPP’s approach to managing the financial risks of climate change may not be consistent with the best interests of Canadian beneficiaries and contributors. […]
Read moreThe 1.5°C Business Playbook
Climate change is already harming societies and the global economy. Evidence shows that humanity is taking grave risks with the stability of the Earth’s life support system if global average surface temperature continues to rise. Reducing this risk means working together to stabilise temperature rise to a maximum of 1.5°C above pre-industrial temperatures. To achieve […]
Read moreProposed Changes to the SASB Conceptual Framework & Rules of Procedures
The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide SASB in its approach to setting standards for sustainability accounting; it provides an overview of sustainability accounting, describing its objectives and audience.
Read moreThe emergence of foreseeable biodiversity-related liability risks for financial institutions: A gathering storm?
Recent economic literature identifies liability as a key category of foreseeable financial risk associated with biodiversity loss. However, it has not, to date, provided further guidance on the nature and extent of litigation and legal risks that should be considered in determining the potential materiality of relevant risks for a given financial actor or system. […]
Read moreA Primer for Enviromental & Social Disclosure
This primer is an updated version of A Primer for Environmental & Social Disclosure, originally published by CPA Canada and TMX Group in 2014. It is intended for Toronto Stock Exchange (TSX)- and TSX Venture Exchange (TSXV)-listed issuers seeking to get started on the E&S aspects of their ESG disclosure, or looking to enhance their existing […]
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