Board Leadership for Growth and Resilience 2026

Introduction to foundations and principles Today’s boards operate in an increasingly dynamic and unpredictable environment. The systems on which organizations depend are becoming more interconnected, and pressures related to climate and nature are amplifying complexity across markets, supply chains and communities. Board members are being called on to lead in conditions where risks are interdependent and where decisions must be made amid uncertainty and shitfing stakeholder expectations. Strengthening resilience in this context depends on governance that is integrated, adaptive and grounded in a clear understanding of how the external landscape is evolving. At the same time, this environment offers extraordinary potential for innovation, growth and long-term value creation. Giving consideration to climate and nature can enhance competitiveness and serve as a powerful catalyst for transformation. Boards that approach these issues with foresight can identify new efficiencies, attract investment and shape the markets of the future. Board members who lead with this mindset can help their organizations anticipate change and navigate the transition on their own terms. In doing so, boards can turn complexity into momentum for progress, positioning their organizations as leaders in an increasingly competitive global economy. 1 Oversight and responsibility 2 Strategy 3 Risk and opportunity 4 Disclosure and transparency Four guiding principles define the standards for climate and nature governance: These principles provide guidance for how boards understand, oversee and communicate their approach to climate and nature, while allowing for alignment with local laws, regulations and operational contexts. However, their effective implementation depends on three foundations: skills and knowledge (including mindset), stakeholder collaboration, and culture. These are the essential conditions that shape the environment in which governance operates, equipping individuals and teams with the right capabilities, enabling robust and ongoing collaboration and embedding a culture conducive to climate and nature action. These foundations provide the surrounding context for the principles and support their practical implementation. Without them, the principles risk remaining aspirational rather than actionable. Recognizing and investing in these foundations is, therefore, fundamental to driving real-world impact and lasting change. Board Leadership for Growth and Resilience 6