Board Leadership for Growth and Resilience 2026

Leading organizations succeed by embedding climate and nature considerations into their core strategy, persisting through challenges by continuously monitoring, adapting and refining their approach, while maintaining steady progress toward their goals. Klaus Moosmayer, board member, Banking and Finance industryStrategy The board oversees systemic integration of material risks and opportunities into organizational strategy and policy development. It steers the inclusion of climate- and nature-related considerations into decision-making to drive long-term value creation.Principle 2 Treat climate and nature as key drivers of change, proactively assessing how they shape organizational values, culture, risk appetite and innovation Align goals, capital allocation and incentives with both short- and long-term performance objectives Review plans and targets by testing their resilience against different future scenarios and overseeing delivery of near-term progress and long-term stability Guide responses to regulatory shifts, emerging risks and changing customer expectations, while fostering partnerships that enhance competitiveness Support climate- and nature-related innovation to strengthen organizational adaptability and long- term value creation Review the development and implementation of targets and transition plans for credibility, accountability and alignment with strategic objectives Role of the board The board has a role in embedding climate and nature into core decision-making to support long-term value creation. To do this, boards can: STAK EH O LD E R COLLABORATION SK ILLS A ND KNOWLEDGE CULTUREFOUNDATIONS GUIDING PRINCIPLES FOR CLIMATE AND NATURE GOVERNANCE STRATEGY OVERSIGHT AND RESPONSIBILITY RISK AND OPPORTUNITYDISCLOSURE AND TRANSPARENCY 17 Board Leadership for Growth and Resilience