促进增长与韧性的董事会领导力：气候与自然治理指导原则

Board Leadership forGrowth and Resilience: and Nature Governance W H I T EP A P E R Contents Executive summary4 Introduction to foundations and principles6 Foundation 2: Stakeholder collaboration11 Foundation 3: Culture13 Principle 1: Oversight and responsibility15 Principle 2: Strategy17 Principle 3: Risk and opportunity19 Principle 4: Disclosure and transparency21 Appendix23 A1Research methodology23 Contributors25 Endnotes26 Look out for this iconfor pages that can be Foreword Andre HoffmanInterim Co-Chair, Anna MarksGlobal Board Chair, Julie BaddeleyChair, Chapter Boardrooms today face a landscape wherecomplex risks and emerging opportunities areaccelerating at pace. Board discussions nowroutinely cover issues that were rarely on theagenda a decade ago, from geoeconomics andartificial intelligence to cyber threats. Forces such asclimate change and natural resource allocation will These principles are intended as a tool tosupport boards in fulfilling that responsibilityand in governing with the future in mind. –Set strategic direction amid uncertainty –Anchor ambition in purpose and values –Hold management accountable for actionsthat build resilience and create enduring value, While short-term disruptions can distract boardsfrom long-term objectives, board members areuniquely positioned to challenge whether decisionsalign with a clear vision for the future and will deliversustained value for organizations and society. The framework is simple: four principles of boardleadership supported by three foundationsthat strengthen effective governance. Togetherthey are intended to provide a clear view of We recognize that boards are navigating immediatepressures while also needing to keep sight of thelonger term. Yet the issues of climate and nature areshaping the future in ways that cannot be ignored.Responding to them is part of boards’ supervisoryand stewardship role and is essential to sustaining In this context, we encourage board members toconsider climate and nature impacts as integralto their resilience building agendas and to viewthem as part of a wider set of interconnectedchallenges where the future will not resemble thepast. Responding requires foresight, courage Executive summary For today’s boards, climate and nature representsome of the greatest opportunities for growthand renewal. They are redefining markets, drivingtechnological innovation and influencing whereinvestment flows. Subjects that once sat outside climate and nature. Innovation and investmentare flowing into solutions that create For boards, this shift is not only about mitigatingrisk but about seizing the upside of the transition.Directors who understand climate and nature asdrivers of change can position their organizationsto lead in emerging markets, attract long-terminvestment and build enduring stakeholder While climate- and nature-related pressuresare intensifying,1,2they are also catalysing newopportunities.3Entire sectors are being reshapedby demand for products and services that deliverboth performance and sustainability. Geopolitical This guide provides a practical framework to help boards move from awareness to action.It sets out four guiding principles: Oversight and responsibility Together, they are designed to integrate climate and nature into governance as enduringsources of resilience and advantage. These principles rest on three essential foundations: Skills and knowledge Stakeholder collaboration Skills and knowledge are strengthened throughintentional learning and direct experience, suchas site visits that allow board members to witnessfirst-hand how climate and nature affect assets,ecosystems and communities. Stakeholdercollaboration brings foresight and collectivemomentum towards a specific goal, such asworking across industries to accelerate renewable is both expected and valued. Together, thesefoundations create the conditions under which The framework is designed for use in theboardroom to act as a simple reminder of theresponsibilities each board member has in relationto climate and nature. Each principle is presentedalongside questions for directors to reflect on, aswell as questions to consider asking management The wheel illustrates that effective climate andnature governance is not a series of separateactions but an integrated approach. Boards mayenter the framework at any point depending on risk, investment opportunity or stakeholderconsideration. Used as a reference point in theboardroom, the wheel helps directors connectoversight with strategy, link risk with opportunity Introduction At the same time, this environment offersextraordinary potential for innovation, growth andlong-term value creation. Giving consideration toclimate and nature can enhance competitivenessand serve as a powerful catalyst for transformation.Boards that approach these issues with foresightcan identify new efficiencies, attract investment Today’s boards operate in an increasingly dyna