Briefings

Material and resource requirements for the energy transition
In this report the Energy Transitions Commission dives into the natural resources and materials needed to meet the needs of the transition.

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.

Corporate climate policy engagement: A briefing for board directors
Conducting corporate climate policy engagement positively and appropriately is critical to creating the conditions that will enable a company to achieve its net zero transition. This briefing, produced by the Climate Governance Initiative in collaboration with the global think tank InfluenceMap, highlights the key issues that board directors should be aware of.

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.

Integrity matters: Net zero commitments
Published following COP27, the United Nations’ Integrity Matters report makes 10 recommendations businesses should implement to develop a robust net-zero strategy with credible commitments and a roadmap to evidence-based action. This briefing from the Climate Governance Initiative highlights the key points for board directors.

Biodiversity as a material financial risk: What Board directors need to know
This guide, produced by the Commonwealth Climate and Law Initiative (CCLI) and the Climate Governance Initiative, highlights the material financial risks and opportunities, and directors’ duties of loyalty and care, related to biodiversity loss. It also provides key questions board directors should ask in the boardroom.

Policy Briefing: Identifying the actions government can take to accelerate UK climate action across the economy
A new policy briefing from the UK Corporate Leaders Group (CLG UK) applies a business lens to seven key cross-sectoral and cross-governmental areas which are key to achieving net zero, exploring their challenges, opportunities and impacts on business.

A legal duty to act
The Climate Change Committee explains a legal duty to act on climate change and The Climate Change Act 2008.

Watch: Introducing the SBTi Corporate Net-Zero Standard
Emma Watson, the Science Based Targets initiative's Senior Manager for Net-Zero, explains the world's first Standard for corporate net-zero science-based targets.

The corporate net-zero standard
The SBTi’s Corporate Net-Zero Standard provides the guidance and tools companies need to set science-based net-zero targets.

Briefing: Net Zero for corporates
It’s widely used, but do you know what Net Zero means? Carbon Trust gives you the answers to this and other Net Zero questions.