The resources below have been developed or collated to provide non-executive directors with a knowledge hub which brings together relevant materials from regulators, standard setters and other content creators.

Resources are provided on the terms set out in our Terms and Conditions

Easy to use materials
Board Toolkit
To help drive conversations in your boardrooms we have developed a climate change Board Toolkit. Click HERE to access it.
  • We have collaborated with ICAEW and Deloitte to produce nine short films introducing the challenge of climate change to the citizen and to business. To view these visit:
  • Our Planet: Our Business – a version of David Attenborough’s Our Planet (Netflix) has been edited for a business audience by the WWF and our partner ICAEW. It features scientific, business and political leaders who share their thoughts about the cumulative loss of nature worldwide, including the impact on businesses should nature collapse. Michael Izza, CEO of ICAEW, launched the film with a speech showing the ICAEW’s commitment to using its huge reach – 150,000 chartered accountants worldwide – to take a lead in tackling the issue.

Our Planet: Our Business [Video] 

PDF  Michael Izza’s launch speech summary [Link]

  • Videos (and 5-Minute Read Key Takeaways) from a 4-part Climate Crisis series, run by The Deloitte Academy, in collaboration with Chapter Zero, the UK Chapter of the World Economic Forum (WEF) Climate Governance Initiative:

1. Climate Crisis Briefing – Bringing climate change on to the board agenda event (13 September 2019).

The speakers were Simon Thompson, Chair of Rio Tinto PLC and 3i Group PLC, Emily Farnworth, Head of Climate Change at WEF, Emma Howard Boyd, Chair of the Environment Agency, and Susan Hooper, non-executive director of Rank Group, Uber UK, Affinity Water and Wizz Air.

Climate Crisis series event one [Video] 

PDF  Climate Crisis series event one [PDF]

2. Climate Crisis Briefingclimate change risks and opportunities, scenario analysis and strategy (14 October 2019).

The speakers were Richard Gillingwater, chair of SSE and Daniel Klier, Global Head of Sustainable Finance, HSBC (plus an expert panel).

Climate Crisis series event [Video]

 Climate Crisis series event two [PDF]PDF

Glossary of terms
A resource to help NEDs get comfortable with climate change related jargon. Click here.
Links to key sources of information to stay informed
Developing an understanding of Climate Change
World Business Council for Sustainable DevelopmentCarbon Pricing WBCSD Policy Paper 2019Presents the reasons why business supports carbon pricing as a critical enabler to raise climate ambition and calls on policy makers to establish and extend current carbon pricing mechanisms 19 Nov 2019 *NEW*
Carbon Pricing Leadership CoalitionUnderstanding Carbon PricingA helpful introduction to carbon pricing *NEW*
Published in BioScienceWorld Scientists’ Warning of a Climate Emergency5 Nov 2019 *NEW*
SchrodersSchroders: Climate change dashboardA tool created to help Schroders’ analysts, fund managers and clients track climate action. 4 Oct 2019
EcoActThe Sustainability Reporting Performance of the FTSE 100This report features a leaderboard that ranks FTSE 100 companies on sustainability reporting performance. Sep 2019
Science Advisory Group to UN Climate Action Summit 2019The United in Science reportconvened by the Science Advisory Group of the UN Climate Action Summit 2019The report includes details on the state of the climate and presents trends in the emissions and atmospheric concentrations of the main greenhouse gases. It highlights the urgency of fundamental socio-economic transformation in key sectors such as land use and energy in order to avert dangerous global temperature increase with potentially irreversible impacts. It also examines tools to support both mitigation and adaptation. 22 Sep 2019 
PwCThe 2019 Low Carbon Economy IndexThe results make reaching the Paris Agreement targets extremely challenging without stronger Government policies. Progress on climate appears to have stalled and the Paris Agreement goal slips further out of reach as a decarbonisation rate of 7.5% per year is now needed to limit warming to 2°C. Boards will be increasingly challenged to deal with extreme weather impacts and growing climate policy risk. 19 Sep 2019
Global Commission on AdaptationAdapt now: a global call for leadership on climate resilienceThis report focuses on making the case for climate adaptation, providing specific insights and recommendations in key sectors such as food security, water, infrastructure and finance. 13 Sep 2019
World Economic ForumThe speed of the energy transitionA paper on the speed of the energy transition. 12 Sep 2019
BBCBBC briefing – energyThis briefing explores the challenge of how energy can be supplied affordably and reliably, while honouring the UK’s commitment to almost completely eliminating carbon emissions over the next three decades. 6 Sep 2019
Green AllianceActing on net zero nowThis paper green Alliance propose five policies that could be put in place immediately to get the UK back on track to meet its carbon budgets and on the road to net zero by 2050 latest. May 2019
IPCCIntergovernmental Panel on Climate Change (IPCC): An IPCC special report on the impacts of global warming of 1.5 °C above pre-industrial levels and related global greenhouse gas emissionDoes your business understand the financial, environmental, economic and socio-cultural risks of a 1.5°C warmer world? 8 Oct 2018
SchrodersThe forgotten physical risksThis analysis examines the implications of the physical risks of climate change for companies and investments. Aug 2018
Partners: Grantham Research Institute on Climate Change and the Environment, LSE, FTSE Russell & Principles for Responsible InvestmentA global initiative led by asset owners and aimed at investors: websiteAligned with TCFD and supported globally by major asset owners and asset managers, the Transition Pathways Initiative publishes research on high impact sectors, including autos, cement, oil and gas, coal, electric utilities, paper, aluminium, aviation, shipping, chemical and steel sectors.
Grantham Institute, Imperial College LondonSubscribe to the Grantham Institute – Climate Change and the Environment mailing listKeep up to date with research activities at the Grantham Institute, receive invites to their events and find out about their latest publications.
Subscribe (free) to receive regular updatesEdie

Carbon Brief



UK Government policy and policy proposal papers
UK GovernmentNet Zero Review launched to support UK’s world leading climate commitmentReview launched that will determine how the UK ends its contribution to global warming. 2 Nov 2019 *NEW*
UK GovernmentGovernment response to CCC 2019 Report to Parliament – Progress in preparing for climate changeOct 2019 *NEW*
Committee on Climate ChangePart 1: Reducing UK emissions – CCC 2019 progress report

Part 2: Progress in preparing for climate change

CCC Progress reports to Parliament. Jul 2019
CBILow carbon 2020s  – a decade of deliveryThis paper sets out the CBI’s policy recommendations for the 2020s to government, focused on the sectors that are key to the UK’s domestic net-zero ambitions 4 Nov 2019
AvivaMarshall plan for the planetAviva’s paper sets out their ideas for how to address the major barriers that are still preventing proper investment in a sustainable future. 2019
UK GovernmentThe Green Finance StrategyThis government strategy explores the role of the financial sector in delivering global and domestic climate and environmental objectives. 2 Jul 2019
UK GovernmentUK government commits to net zeroUK government passes net zero emissions law. 27 Jun 2019
Energy Transitions Commission Mission Possible reportThis report describes why reaching net-zero CO2 emissions from harder-to-abate sectors is technically and economically feasible, how to manage the transition to net-zero CO2 emissions in heavy industry and heavy-duty transport and what policymakers, investors, businesses and consumers must do to accelerate change. 19 Nov 2018
UK GovernmentThe Clean Growth StrategyThis strategy sets out the government’s proposals for decarbonising all sectors of the UK economy through the 2020s. Last updated 16 Apr 2018
Committee on Climate Change detailing the independent advice to government on building a low-carbon economy and preparing for climate change.




Identifying, assessing and measuring the business risk
BSR/GlobeScanThe State of Sustainable Business 2019 Results of the 11th Annual Survey of Sustainable Business Leaders 2019Provides insight into sustainable business and looks at the future milestones around which companies are planning their sustainability strategies and what they’ll be doing differently. 12 Nov 2019 *NEW*
Financial Conduct AuthorityFeedback FS 19/6 – Climate Change and Green Finance:  summary of responses and next stepsDiscusses the stakeholder responses received to its discussion paper DP18/8 and sets out its actions and next steps to ensure the FCA’s regulatory approach creates an environment where market participants can manage the risks from moving to a low carbon economy, and capture opportunities to benefit consumers. Oct 2019  *NEW*
Herbert Smith FreehillsClimate Change – Succeed in a lower carbon futureThis report considers the political, regulatory and commercial pressures arising from climate change and examine the opportunities and rewards for corporates leading the charge into a lower-carbon future. 25 Sep 2019
World Business Council for Sustainable DevelopmentBusiness climate resilience: thriving through the transformationBrings together global developments and latest thinking on climate adaptation and resilience, with particular focus on private sector climate resilience. It builds on the need for businesses to prepare for both the physical risks that are associated with climate change, as well as the associated transitional risks on the path towards a net-zero economy. 18 Sep 2019 *NEW*
Carbon Risk Real Estate MonitorStranding risk and carbon – science-based decarbonising of the EU commercial real estate sectorThis paper provides background information on ‘stranding risk’ in the property sector, describes global and EU policies on climate change mitigation as well as international standards on the assessment of greenhouse gases, explains how property specific targets can be derived from global climate targets and international commitments and focuses the assessment of greenhouse gases and strategies to manage and reduce resulting risks on a property and corporate level. 3 Sep 2019
Bank of EnglandBank of England: Avoiding the storm: Climate change and the financial system speech, Sarah Breeden, Executive Director, International Banks Supervision, 15 April 2019How prepared are business leaders/NEDs to assess, and accept, the significant financial risks and potential losses of global financial assets to their organizations that climate change presents? 15 Apr 2019
Bank of EnglandClimate ChangeThis page on the BoE’s website details the work the Bank is carrying out ongoing to assess and respond to climate-related financial risks.
Clyde & CoClimate change: Liability risks for businesses, directors and officers. The coming wave of litigation. Examines how assessments of climate risk, resilience and the opportunities created by the transition to a low-carbon economy and adaptation to climate change are being increasingly integrated into business decision-making. 29 Mar 2019
The Carbon TrustThe Carbon Trust: Aim higher: how business can help achieve 1.5ºCThe consequences of climate change are negative and formidable, including damage to infrastructure, disruption of supply chains, water scarcity and shifts in customer behaviour. How can businesses mitigate these risks by working to keep global warming below 1.5°C? Oct 2017
The Carbon TrustThe Carbon Trust: Titans or titanics? Climate change and businessHow will the transition to a low carbon, environmentally sustainable future affect projected cash flows and company value? And as the drivers for an environmentally sustainable economy grow stronger, would your company consider changing products, services and business models? Jun 2015
The Carbon TrustThe Carbon Trust: Climate change – a business revolution?What is the impact of a transition to a low carbon economy on companies and how can this transition affect projected cash flows and company value? 22 Sep 2008


Effective governance
Commonwealth Climate and Law InitiativeDirectors’ Liability and Climate Risk. Australia, Canada, South Africa and the United KingdomThis report represents a high-level summary of the detailed legal analysis contained in four country papers produced by the CCLI on directors’ duties and climate risk in Australia, Canada, South Africa and the UK. Oct 2019 *NEW*
Legal and GeneralA guide to climate governanceL&G: Why should companies disclose the impact of climate change on their business and performance and what governance procedures and disclosures should company Boards put in place to ensure that climate considerations are core, and comprehensively linked, to their business planning and strategy? 2019
World Economic ForumWorld Economic Forum in collaboration. with PWC: How to set up effective climate governance in corporate boards – guiding principles and questionsWhat governance principles are needed to increase directors’ accountability, climate awareness and their commitment to embed climate considerations into Board structures and stewardship? Jan 2019
Disclosure - procedure
Financial Reporting Council*NEW* Climate-related corporate reporting – where to next?This report has been developed to assist companies and provide practical guidance on how to meet investor expectations using the TCFD framework. 22 Oct 2019
Climate Disclosure Standards Board & Sustainability Accounting Standards BoardTCFD good practice handbookThis handbook identifies good practices in implementing the TCFD recommendations. 23 Sep 2019
Climate Disclosure Standards BoardTCFD Knowledge hubA climate-related financial disclosure e-learning platform designed to help organisations fill the knowledge gap and enhance their disclosures of climate-related information. Launched 10 Sep 2019
ICAEW and The Carbon TrustICAEW in association with the Carbon Trust: Reporting on climate risks and opportunities: a practical guide to the recommendations of the taskforce on climate-related financial disclosuresInvestors have joined the climate change debate and are demanding climate risk disclosures from companies they invest in. What are the TCFD’s recommendations to companies on how to report potential financial impacts from climate change on their businesses? Jun 2018
PwCGuides to climate risk and disclosure/TCFDAre business leaders and company boards equipped to address climate change? How to respond to the TCFD recommendations.
Task force on Climate-related Financial DisclosuresVisit websiteThe TCFD is a market-driven initiative, set up to develop a set of recommendations for voluntary and consistent climate-related financial risk disclosures in mainstream filings
Science Based Targets InitiativesScience Based Targets Initiative: Visit websiteWhy should businesses adopt science-based targets as they act on climate change and what are the benefits to future growth of a corporate commitment to science-based targets and decarbonisation?


Disclosure - perspectives
Boston Common Asset Management, LLCBanking on a Low-Carbon Future: Finance in a Time of Climate Crisis – Impact report 2019Boston Common’s study of how global banks are managing climate risks and opportunities. 8 Nov 2019 *NEW*
Dr Richard Carmichael,  Centre for Energy Policy and Technology (ICEPT)  and Centre for Environmental Policy (CEP) Imperial College LondonBehaviour change, public engagement and Net ZeroThis report considers the contribution of behavioural and societal shifts to delivering the long-term UK Net Zero target. It identifies opportunities for where shifts in behaviour could deliver deep emissions reductions and recommends policies that could help to deliver them. Oct 2019
Climate action 100+Press summary: Investors are getting closer to a climate change tipping point by Stephanie Maier, director of responsible investment at HSBC Global Asset ManagementPress summary of the Climate Action 100+ 2019 progress report. Investment giants to step up calls for corporates to set net zero goals. 4 Oct 2019
CalPERS, Wellington Management & Woods Hole Research CenterCalpers Wellington Physical Risks of ClimateThis Physical Risk of Climate Change (P-ROCC) framework is a helpful guide for company management teams to integrate climate science-based scenarios into their strategic planning and disclosures Sep 2019
You GovInternational Climate Survey – summary findings and full resultsA poll on perceptions around climate change during the period 11 June – 22 July 2019.15 Sep 2019


Disclosure - current reporting
Climate action 100+Climate Action Progress Report 2019Provides an overview of the activities that have been undertaken and observed progress against the initiative’s goal. 2 Oct 2019
Bank of America Merrill LynchClimate-geddon in reporting – a primer on TCFDThis primer highlights climate risk scenarios, TCFD requirements and a sample of disclosure from 40 companies and industry bodies across a number of sectors. 12 Aug 2019
CDPCDP Worldwide: “A list” companies 2018Who are the world’s leading companies in environmental performance, action and corporate transparency in disclosing climate risk to their businesses?
CDPCDP Worldwide: Global climate analysis 2018Globally, how many companies say they integrate climate risk into their business strategy; how many have identified, and managed, climate related risks on their businesses; how many companies disclose the metrics and targets they use to assess climate related risk as part of their ongoing investor relations strategy?



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