Explainers

Chapter Zero recently organised a series of two roundtables for Audit Committee Chairs and members in partnership with Accounting for Sustainability (A4S) to explore forward planning, effective communication, and an understanding of emerging requirements for Audit Committees to drive climate action on boards.  With expert input from A4S, the second session focused on transition planning and the changing sustainability reporting landscape. These are two topics that are critical for Audit Committees to keep ahead of, and you can find the key takeaways from the second session below.

In September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final Recommendations for businesses and financial institutions to disclose material interactions with nature. This briefing, produced by the Climate Governance Initiative, explains what these recommendations mean for you as a board director and key questions to ask in the boardroom.

In 2023, Chapter Zero organised a series of two roundtables for Audit Committee Chairs and members in partnership with Accounting for Sustainability (A4S) to explore forward planning, effective communication, and an understanding of emerging requirements for Audit Committees to drive climate action on boards.  With expert input from A4S, the first session focused on external reporting requirements and internal audit and assurance controls. These are two key topics that continue to evolve and are critical for Audit Committees to keep ahead of, and you can find the key session takeaways below.

Net zero is a corporate norm, with almost two-thirds (65%) of the annual revenue of the world’s largest 2000 companies now covered by a net zero target. Net Zero Tracker looks at the published targets at 12 June 2023.

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.

This explainer provides an overview of the evolving and interconnected landscape of climate targets, metrics, reporting standards and frameworks for non-executive directors (NEDs).

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.

The Taskforce on Nature-related Financial Disclosures (TNFD) was established in 2021 in response to the growing need to factor nature into financial and business decisions. The TNFD is a global, market-led initiative with the mission to develop and deliver a risk management and disclosure framework for organisations to report and act on evolving nature-related risks and opportunities.

Knowing where your company’s emissions are made is an important step in setting robust and measurable targets. We explain Scope emissions and how to define them.