Summary Guiding Principles for Climate and Nature Governance

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 Board Leadership for Growth and Resilience Guiding Principles for Climate and Nature Governance JANUARY 2026 For today’s boards, climate and nature represent some of the greatest opportunities for growth and renewal. They are redefining markets, driving technological innovation and influencing where investment flows. Subjects that once sat outside the boardroom are now central to business performance, resilience and value creation. For boards, it is not only about mitigating risk but about seizing the upside of the transition. Directors who understand climate and nature as drivers of change can position their organizations to lead in emerging markets, attract long-term investment and build enduring stakeholder trust. Effective governance in this realm is good business. It signals confidence, supports resilience and equips organizations to stay competitive in a rapidly evolving environment. This guide provides a short overview of the Principles for Effective Climate and Nature Governance and illustrates key actions boards can take to anchor nature and climate in the boardroom. It offers four principles supported by three cross-cutting essential foundations that together can deliver sustained impact. FIGURE 1 The building blocks: integrating principles and foundationsThis is a summary of Board Leadership for Growth and Resilience: Guiding Principles for Climate and Nature Governance. Click here to read the full report. In collaboration with Deloitte