Climate change presents material, financial and systemic risks to corporations and their investors, leading to serious implications for the duties of directors and officers, and potential disclosure obligations for companies.

The third edition of the Primer on Climate Change: Directors’ Duties and Disclosure Obligations provides an overview of the foreseeable financial and systemic risks (and opportunities) over short, medium and long-term investment horizons. Covering 32 countries and the EU, it outlines the general climate obligations for board directors, and how company law and directors’ duties require directors to incorporate climate change into their strategies, legal oversight, and supervision of the companies entrusted to their care.