The Business Case

Climate policy and regulation

This topic is designed to help you:
  • navigate the ever-changing climate policy and regulatory landscape
  • understand the current situation of UK regulations, the influence of EU and global policies, and the implications for business
  • and gain insight into international climate agreements that shape the business environment.

Blog articles

View all
External Link
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.

External Link
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.

External Link
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.


View all
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.

External Link
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.


View all
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?


View all
External Link
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.


View all
External Link
Collaboration with Deloitte Academy
Video | 25 Jan 2022

Watch: Key learnings from COP26 with Nigel Topping

In collaboration with Deloitte, this event with Nigel Topping, High-Level Champion for Climate Action at COP26, reflected on the key outcomes of COP26 and how they will impact boards and senior business leaders in the years to come.

Video | 22 Jan 2021

The role of business in delivering the UK's net zero ambition - Chris Stark CCC

Listen to Emily Farnworth, Deputy Director of the Hughes Hall Centre for Climate Change Engagement, in conversation with Chris Stark, CEO of the Committee on Climate Change (CCC), as they explore business' role in delivering the UK's Net Zero ambition and the 6th Carbon Budget.


View all
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.