The Business Case

This topic covers the compelling business case for climate action. You can
  • explore the transition landscape
  • keep abreast of regulatory frameworks
  • and understand the pivotal role of boards in driving climate action.

Blog articles

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Blog | 27 Sep 2023

Understand the Requirements of this First Set of European Sustainability Reporting Standards

Mark Vaessen, KPMG Partner in The Netherlands, looks at key features of the final European Sustainability Reporting Standards and interoperability with international standard-settings initiatives. From FY24, companies will be required to provide granular sustainability information.

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Blog | 20 Sep 2023

Nature Disclosures will 'Become the Norm'

The final TNFD recommendations were launched at New York Climate Week 2023. Toby Roxburgh, ICAEW’s Sustainability Manager, Nature and Biodiversity, explains what this means and why it matters.

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Blog | 15 Sep 2023

EU Green Deal vs. US Inflation Reduction Act

In this blog, André Guedel and Olivier Eichenberger, KPMG Switzerland, explore the different types of incentives for innovation, sustainable industrialization and decarbonization in the EU and the USA.

Case studies

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Case study | 1 Mar 2023

Business Leaders Sustainability Survey Findings

Read the key findings from an Eden McCallum survey of 250 business leaders, mostly from the UK and Netherlands, who shared their views about their approach to environmental sustainability.

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Case study | 1 Jan 2023

Corporate minds on climate action

Conservation International and We Mean Business Coalition ran a survey with 502 executives engaging on sustainability in global organisations. This is a detailed analysis of the results, designed to provide insight into the strategies undertaken by business leaders.

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Case study | 25 Apr 2022

The Chairperson’s Insights into Climate Action

The Chairperson’s Insights into Climate Action provides a summary of highlights from interviews with 16 members of the World Economic Forum’s Community of Chairpersons on the topic of climate action.


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Collaboration with Centre for Climate Engagement
Explainer | 17 Nov 2023

UK Climate Policy Briefing - November 2023

Our UK policy briefing aims to highlight the latest developments in UK climate policy directly relevant to NEDs. Since our last briefing. there have been significant developments in the climate policy landscape, most notably the Climate Change Committee’s 2023 Progress Report to Parliament and the recent government U-turn on a number of key net zero targets. Although this has generated much discussion among the business community, particularly around contributing to investment uncertainty, other key initiatives such as those on corporate disclosure and transition planning, continue at pace.

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Explainer | 30 Aug 2023

What is COP?

COP refers to the United Nations’ annual conference on climate change. Its 28th meeting (COP28) is scheduled to begin November 30, 2023, in Dubai, United Arab Emirates. McKinsey explains the background and significance.

Collaboration with Centre for Climate Engagement
Explainer | 10 Jul 2023

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.


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News | 25 Nov 2022

What happened at COP27 and what’s next for business?

Looking ahead after the COP27 climate conference, what’s next for business, and what are the key takeaways for NEDs?

News | 2 Nov 2021

COP26: Climate Governance Initiative rallies board directors

Boards must put climate transition at the heart of corporate strategy, says the Climate Governance Initiative – an international network of more than 100,000 board directors that includes Chapter Zero.

News | 28 Oct 2021

Ambition to action: our FT series finale

It’s time to make net zero a reality – with COP26 imminent the conversation is turning from ambition to action. We focus on the power of the boardroom in the finale of our Financial Times advert series.


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Report | 28 Sep 2023

First technical report of the UN Global Stocktake

The technical report of the first global stocktake finds that implementation must accelerate to increase ambition across all fronts, taking an all-of-society approach to make progress towards the Paris Agreement goals and respond to the climate crisis.

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Report | 28 Jun 2023

2023 Progress Report to Parliament

The Climate Change Committee's 2023 statutory report provides a comprehensive overview of the UK Government’s progress to date in reducing emissions

Collaboration with Centre for Climate Engagement
Report | 29 Mar 2023

What the IPCC report means for non-executive directors

The IPCC Sixth Assessment Report containing the latest scientific knowledge on climate change has been completed. Here are the key takeaways for NEDs.


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Video | 1 Apr 2023

Net Zero: 2023 perspective

Watch this Eden McCallum webinar on net zero: a 2023 perspective with Lord Adair Turner covering technologies, economics and the global political climate.

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Video | 21 Mar 2023

Watch: How 16 tipping points could push our entire planet into crisis

Director of the Potsdam Institute for Climate Impact Research, Johan Rockström, explains how tipping points in climate change could set off a planetary crisis.


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Collaboration with Climate Governance Initiative
14th December 2023 @ 12:00

Key takeaways from COP28 for the boardroom

Organised by the Climate Governance Initiative, this post COP28 webinar will cover globally significant developments and a first response by board directors and experts as to whether their expectations for COP28 have been met. It will also offer a perspective on how the agreements, policies and statements released at COP28 may influence and affect their role as a board director.

Collaboration with McKinsey & Company
8th November 2023 @ 16:00

Drawing impetus from the global context

Session 3 in our three-step series with McKinsey: Plans beyond pledges. Hear the expectations for COP28 from those with experience of the process and how boards can help organisations make the most for what may be coming next for businesses.