Board Leadership for Growth and Resilience 2026

Treating disclosures as a compliance exercise risks missing their strategic value. Instead, boards should use disclosure frameworks to deepen understanding of resilience and sustainability and to shape meaningful, forward-looking strategies. Pia Tischhauser, board member, SwissReDisclosure and transparency The board promotes transparency, integrity and accountability through disclosures that fairly inform investors and stakeholders. It oversees systems that enable true and fair reporting of how changes in climate and nature affect financial performance and long-term prospects.Principle 4 Safeguard the accuracy and credibility of reporting on climate- and nature-related risks and opportunities, aligning them with the organization’s strategy, commitments and legal obligations Apply consistent methodologies, metrics and frameworks that enable stakeholders to benchmark climate and nature performance over time and across industry peers Oversee the development of robust systems, expertise and independent assurance processes that underpin the integrity of data, assumptions and disclosures Promote coherence across all internal and external reporting and communications, supported by independent assurance to aid transparency and comparability Role of the board Boards play a key role in overseeing climate- and nature-related disclosures when they: 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 21 Board Leadership for Growth and Resilience