From compliance to strategic board-level risk

The World Economic Forum’s Climate Litigation: From Compliance to Strategic Imperative report, published in April, makes clear that climate change should be treated as a material legal and financial risk with implications for corporate strategy, governance and capital allocation.

While legal doctrines differ across jurisdictions, courts and regulators increasingly expect companies to anticipate, manage and disclose climate risk at the board level. For UK businesses and their advisers, this marks an inflection point in how directors’ duties, disclosure standards and risk governance should be understood and managed.

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