Primer on Climate Change: Directors’ Duties and Disclosure Obligations

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In brief: The issue of climate change has evolved and now has serious implications for the duties of directors and officers as well as the potential for additional disclosure obligations for companies. This primer discusses climate change as a financial and systemic risk; it covers directors’ duties and disclosure obligations regarding climate change and current litigation around climate change, as well as providing recommendations that can help directors prepare their companies for the effects of climate change.

This resource can provide your board with valuable insights:

• This primer features jurisdictional overviews for 21 countries/regions.
• Learn more about current litigation on climate change.
• Gain valuable recommendations for proactive steps that your board can take now to prepare your company for the effects of climate change.

Most relevant audiences: risk oversight committee members, audit committee members, the full board