Governance Resources
SEC Rule on Climate-Related Disclosures
NACD highlights the key board-related elements of the SEC’s new rule and provides 5 questions to support initial discussions.
Governance Resources
Climate Risk
Climate Governance Resources for Boards
Trending Oversight Topics
Governance Surveys
Center for Inclusive Governance
Integrate Climate Governance into Your Corporate Strategy
Climate governance has become a focal point for board directors confronting the systemic challenges of climate change.
NACD is at the forefront of advocating for and improving climate proficiency in American boardrooms. Stay up to date with the latest advances in climate governance and reporting. Explore tools, practices, and frameworks that supports your board's governance of climate-related risks, opportunities, and actionable solutions.
Featured Article
Climate Change and Corporate Governance: Navigating 2025 and Beyond
Explore the challenges and opportunities these frameworks present for directors and management teams, including double materiality, ESG data integration, and global compliance strategies.
Key Resources
Build your climate governance capabilities and learn from emerging oversight practices.
Climate Governance Initiative
NACD is the proud US member of the global Climate Governance Initiative. Use these resources to learn insights from global peers.
Tools for Success
Use these tools, checklists, and guides to structure climate discussions at your next board meeting.
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Checklist
The Growing Spotlight on Biodiversity: Why Boards Should Pay Attention
This checklist addresses why boards should know the impacts their organization has on biodiversity loss and how to align biodiversity targets with climate goals.
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Boardroom Tool
Board/Management Interface on Climate
This tool is a summary of the forces driving board/management climate engagement, the structural options for interaction, and topics that may be part of the dialogue.
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Checklist
Investor Climate Dialogue Checklist
NACD has developed a comprehensive checklist of what directors should know before speaking with investors about climate change.
Quick Reads from Directorship®
Check out these articles from Directorship® magazine for additional insights on climate governance and oversight.
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DIRECTORSHIP MAGAZINE
Considerations for Navigating Sustainability in a Polarized Environment
Five practices for navigating conversations regarding ESG in the current environment.
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DIRECTORSHIP MAGAZINE
Congress Targets Pay as Challenges to Climate Rule and More Advance in Q2
Discover legislative, regulatory, and legal developments impacting boards.
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DIRECTORSHIP MAGAZINE
The Future of ESG?
With backlash buffeting ESG strategies, initiatives, and disclosures, and regulatory requirements looming, boards are attempting to navigate the best path forward.
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DIRECTORSHIP ONLINE
Future Proofing Your Business Through Robust Transition Planning: The Transition to a Climate-Resilient Economy
Six actions boards can take to aid their companies during climate transition planning.
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DIRECTORSHIP ONLINE
De-Risking Voluntary Corporate Action on Climate: Board Guidance on Best Practices
Five best practices to guide the procurement of carbon credits and other environmental project units.
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DIRECTORSHIP ONLINE
The Role of Boards in the Transition to a Net-Zero and Climate-Resilient Economy
As companies continue to recognize climate risk as a material financial risk to their business, conversations are occurring in the boardroom regarding how to address these new risks.
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DIRECTORSHIP MAGAZINE
The Board’s Role in Creating Value through Sustainability
Enhance value creation through sustainability by considering these 10 ways to approach ESG and risk management across a company’s operations.
Additional Resources
Looking to learn more about evolving climate governance practices? Explore these resources from partners and policy makers.
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Ceres Insights
Guidance for Investor Engagements with Directors on Climate Risk Governance
As investors prepare for the 2025 proxy season, Ceres released guidance to help investors and directors engage on climate risk.
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DELOITTE INSIGHTS
Deloitte 2024 CxO Sustainability Report
The third edition of Deloitte's 2024 CxO Sustainability Report surveyed over 2,100 executives on their views and strategies related to sustainability and climate change.
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CLIMATE GOVERNANCE INITIATIVE
Recent Evolution of the Board Discussion on Climate
Learn how directors can address sustainability during times of accelerated change.
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Climate Governance Initiative
Case studies: The Role of Boards in Driving Climate Action
The CGI presents a series of business case studies on the experiences of leading companies driving climate action from the board level.
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Climate Governance Initiative
Primer on Climate Change: Directors’ Duties and Disclosure Obligations
The third edition of the primer provides an overview of the foreseeable financial and systemic risks over short, medium and long-term investment horizons.
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International Financial Reporting Standards
Climate-related Disclosures
Learn more about the ISSB’s general requirements for disclosure of sustainability-related financial information.
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Deloitte Insights
Climate Change Governance and the Board Chair of the Future
This article provides board chairs with a perspective on how their counterparts are navigating the climate change agenda, stakeholder interests, and management oversight.
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Climate Disclosure Standards Board
TCFD Good Practice Handbook
This handbook offers companies a framework for reporting environmental and social information with the same rigor as financial information.