Explainers

The Climate Governance Initiative has published the third edition of the Primer on Climate Change: Directors’ Duties and Disclosure Obligations. Produced with the Commonwealth Climate and Law Initiative and covering 31 countries and the EU, it outlines the general climate obligations for board directors.

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

Deloitte look at the questions audit committees should ask when following TCFD reporting requirements.

The Climate Governance Initiative summarises the key features of the World Economic Forum and PwC report How to Set Up Effective Climate Governance on Corporate Boards.