Primer on Climate Change: Directors’ Duties and Disclosure Obligations

This primer from the Climate Governance Initiative can help directors and other senior executives understand the material financial and systemic risks that climate change presents to corporations and their investors. It begins by providing an overview of the evidence of these financial risks, and then examines the obligations these risks create in respect to both the duties of directors and disclosure across different jurisdictions. It also considers the increasing attention to biodiversity risk and its potential to affect directors’ duties.