- operational oversight
- cultural alignment
- and rigorous monitoring and reporting.
Navigating the climate disclosure landscape
This explainer provides an overview of the evolving and interconnected landscape of climate targets, metrics, reporting standards and frameworks for non-executive directors (NEDs).
From pledge to progress: how businesses can take transformational ESG action
Chapter Zero Fellow, Patricia Rodrigues Jenner, shares her perspective and experience on how leaders can begin the tough work required to achieve sustainability goals.
Scope emissions explained
Knowing where your company’s emissions are made is an important step in setting robust and measurable targets. We explain Scope emissions and how to define them.
How can board directors prepare for the upcoming TNFD framework release?
As stewards of their organisations, board directors will benefit from understanding the Taskforce on Nature-related Financial Disclosures (TNFD) framework ahead of its official launch in September 2023, and its implications for the organisations they represent. This Climate Governance Initiative briefing provides guidance to board directors on how to prepare for the incoming framework.
SEC Climate Disclosure Briefing for Board Directors
This briefing, produced by the Climate Governance Initiative, explores and discusses the context of the proposed SEC climate disclosure rule, the current status and likely next steps, and provides key questions for board directors to ask their boards in relation to it.
Blog articlesView all
Five tips for your annual reports
With extensive expertise chairing multiple FTSE350 boards, as an investor and pension fund trustee, Chapter Zero Supporting Chair Sarah Bates shares her top five tips for this annual reporting season.
United Nations: Finance & Justice
In many respects, climate finance, when it is sufficient and invested in the right ways, is a path to climate justice. How can it happen? The UN Secretary-General's Acceleration Agenda for 2023 outlines six critical actions for governments, businesses and financial leaders.
CFD vs TCFD – spot the difference
This Deloitte blog looks specifically at the interaction between CFD and TCFD requirements, what it means for companies caught by both, and what changes CFD implies for TCFD.
Case studiesView all
Metro Pacific Investments Corporation (MPIC): A holistic approach to finance, risk, climate and sustainability
This Climate Governance Initiative case study looks at Metro Pacific Investments Corporation (MPIC), a leading infrastructure investment company in the Philippines, viewing the challenges of a developing nation like the Philippines as an opportunity for bold climate leadership.
SSE: Committed to a just transition to a decarbonised energy sector
The We Mean Business Coalition looks at SSE’s commitment to a just transition to a decarbonised energy sector.
The Taskforce on Nature-related Financial Disclosures (TNFD): a briefing to address nature in the boardroom
In September 2023, the TNFD published its final Recommendations for businesses and financial institutions to disclose material interactions with nature. These aim to inform better decision-making by companies and capital providers, and contribute to a shift in global financial flows toward nature-positive outcomes and the goals of the Kunming-Montreal Global Biodiversity Framework. This briefing, produced by the Climate Governance Initiative, explains what the latest TNFD recommendations mean for you as a board director and key questions to ask in the boardroom to ensure your organisations can benefit from the opportunity to make impactful changes for business and nature.
Net zero targets among world's largest companies double, but credibility gaps undermine progress
Net zero is a corporate norm, with almost two-thirds (65%) of the annual revenue of the world’s largest 2000 companies now covered by a net zero target. Net Zero Tracker looks at the published targets at 12 June 2023.
Ten things to know about the first ISSB Standards
The IFRS Sustainability Disclosure Standards have been designed to provide a global baseline of sustainability-related disclosures for the capital markets. Here are 10 things you need to know about the ISSB’s new standards.
Analysis of 2022 UK Company Annual Reports
A UKEB analysis of 2022 UK Company Annual Reports: A Study in Connectivity.
Achieving a circular economy: using data-sharing tools, like the Digital Product Passport
The world’s material circularity currently stands at 7.2% - having decreased from the 8.6% material circularity recorded for 2020 and the 9.1% for 2018. This WBCSD research provides a practical example of the data flows that may exist and be utilized to enable a circular economy across four sectors.
UK Sustainability Leaders Warn Lack of Climate Talent at All Levels Could Stall Net Zero Progress
EY surveyed 506 global Chief Sustainability Officers or equivalents from businesses with at least £1billion annual revenues, including 40 UK-based sustainability leaders. The research analysed the action companies are taking to address climate change.
Change Management Toolkit: Executive Summary
Executive summary for the Change Management Toolkit, created with Eden McCallum. This toolkit is designed to help non-executive directors educate themselves on the business implications of climate change.
Watch: The people side of climate action and the role of the board
Setting a net zero target is not enough. Stakeholders expect demonstrable climate action and meaningful progress. In collaboration with Korn Ferry, Chapter Zero Brussels, and Chapter Zero France, this webinar explored the key ‘people’ challenges in taking action on climate, and the board’s role in holding the executive to account. It featured practical insights.
Watch: A focus on climate related reporting
Year-end climate related reporting for listed companies: Do you know the essential questions to ask your management team? This EY UK video explores the topic.
Watch: Climate and ESG reporting: An update for the board
In collaboration with Deloitte, we discussed the current climate and ESG reporting requirements with observations on reporting best practice. Some of the key issues for boards to consider over the coming months and to factor into your year-end accounts’ disclosures were also shared.
Climate Dialogue: Audit Committees
Join us for a session exclusively for Audit Committee Chairs and Members, in collaboration with Accounting for Sustainability (A4S) to explore transition planning and get an understanding of emerging requirements and changing regulations for Audit Committees to drive climate action on boards.
Sustainability and climate reporting: A focus on your year-end reports
In this webinar, in collaboration with the Deloitte Academy, we will discuss the latest developments and best practice in relation to UK and Global reporting standards for sustainability and climate and when they will be applicable to UK organisations.