Board Leadership for Growth and Resilience 2026

The wheel illustrates that effective climate and nature governance is not a series of separate actions but an integrated approach. Boards may enter the framework at any point depending on what has prompted the need for consideration, whether that is a strategic decision, emerging risk, investment opportunity or stakeholder consideration. Used as a reference point in the boardroom, the wheel helps directors connect oversight with strategy, link risk with opportunity and guide their organizations toward innovation, resilience and long-term value creation. The building blocks: integrating principles and foundations FIGURE 1 STAK EH O LD E R COLLABORATION SK ILLS A ND KNOWLEDGE CULTUREFOUNDATIONS GUIDING PRINCIPLES FOR CLIMATE AND NATURE GOVERNANCESTRATEGY OVERSIGHT AND RESPONSIBILITY RISK AND OPPORTUNITYDISCLOSURE AND TRANSPARENCY 5 Board Leadership for Growth and Resilience