Resource Database

This guide is designed to assist companies applying the principles of the UK Corporate Governance Code. This includes the role of the board and directors in decision-making, and their responsibility in risk management processes.

This framework provides a methodology that can be used to account for and report the full life-cycle emissions of a product and focus efforts on the greatest GHG reduction opportunities.

According to this National Instrument, companies in Canada are required to complete 51-102F2 Annual Information Form, Form 51-102F2 or an annual report or transition report under the 1934 Act on Form 10-K or Form 20-F. This report includes a description of the company, operations and prospects, risks and other factors that impact the company, including environmental and health risk factors.

These guidelines by the OECD set out recommendations on responsible business conduct addressed to multinational enterprises by governments. This includes recommendations on disclosure policies that include material information on foreseeable risk factors and governance structures.

This regulation provides guidance for retirement fund investments and their investment strategy, which includes taking account of risks to which assets and liabilities of the fund will be exposed. The investment strategy should be monitored, reviewed and reported.

This law requires information that is flagged as potential risks to the company to be included in the annual report of the board of directors. The evaluation of the board of directors on these matters should also be included in the report.

International Committee on New Integrated Climate Change Assessment Scenarios (ICONICS) aims to organize the process of developing new socioeconomic scenarios to facilitate interdisciplinary research and assessment on climate change mitigation and adaptation. This website provides resources for the Shared Socioeconomic Pathways (SSPs) scenarios

This protocol is a supplemental annex to The Climate Registry’s General Reporting Protocol (GRP). It specifies additional reporting requirements and options for Registry Members with operations in the oil & gas sector. The document includes additional calculation methodologies for emission sources unique to the sector, and addresses how requirements in the GRP must be applied to this sector.

This guidance is an interpretive release document that provides guidance concerning disclosures related to the impact of climate change and related legislative and regulatory developments in the US. The release provides assistance to public companies in satisfying existing disclosure responsibilities under federal securities laws.

Climate change is likely to challenge the adaptive capacity of agricultural production and there are important knowledge gaps for modelling research to address. Complex socio-ecological systems like the food system are unpredictable, especially to long-term horizons such as 2050. In order to manage this uncertainty, scenario analysis has been used in conjunction with food system models to explore plausible future outcomes. Food system scenarios use a diversity of scenario types and modelling approaches.

This survey contains questions to help regulators assess insurers’ risk assessment and management efforts and follow up with questions, subject to applicable examination and confidentiality provisions. The proposed disclosure builds upon existing climate risk disclosure mechanisms, but has an increased focus on issues related to insurer solvency and insurance availability and affordability.

This article was amended by Article 173 of the Energy Transition Law in France. Credit institutions and financing companies are required to set up strategies and systems to enable them to detect, measure and manage risk which they could be exposed to as a result of their activities.