Directors’ Duties Navigator: Climate Risk and Sustainability Disclosures

Open Resource

Year Published

2024

Contributing Organizations

Climate Governance Initiative (CGI)

Commonwealth Climate and Law Initiative (CCLI)

Type of Resource

Tool

Languages

English

Relevant Topics

Core Topic

Climate Policies & Frameworks

Topic 2

Introduction to Climate Change

Topic 3

Climate Strategy & Capabilities

Target Audience

Asset Managers

Asset Owners

Banks

Financial Services Providers

Insurers

Relevant Geography

Global

Open Resource

Resource Description

This interactive navigator is designed to help directors understand how climate change and nature-related risks intersect with their legal duties. Covering over 30 jurisdictions, it provides region-specific insights into regulatory approaches, disclosure requirements, liability risks, and practical guidance to support board-level decision-making.

Why This Matters

Directors are increasingly expected to manage climate and nature-related risks as part of their fiduciary duties. This navigator equips them with jurisdiction-specific tools to support informed, strategic decision-making and effective climate governance.

Key Insights

Maps government and regulatory approaches to climate governance across multiple jurisdictions
Details disclosure obligations and potential liability risks for companies and their directors
Provides practical tips to integrate climate and nature risks into corporate strategy, governance, and risk oversight

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