Board Leadership for Growth and Resilience: Guiding Principles for Climate and Nature Governance

This white paper focuses on the board-level governance of climate and nature, examining how these forces are reshaping business performance, resilience and long-term value creation.

Climate and nature present both significant risks and major opportunities for organizations. They are redefining markets, accelerating innovation, influencing investment flows and altering stakeholder expectations. When overlooked, they can undermine organizational strategy, resilience and future viability, leading to revenue loss. But when addressed proactively, integrating climate and nature into governance can strengthen competitiveness, unlock new growth opportunities and build enduring trust.

The goals of the report are threefold: to provide a clear and practical governance framework for boards; to clarify the roles, responsibilities and capabilities required for effective oversight; and to support boards in translating awareness into action across strategy, risk management and disclosure.

The four principles and three foundations outlined in the report framework can guide directors in embedding climate and nature into governance, enabling resilient, innovative and sustainable organizations.