The Business Case

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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

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

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

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