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The document outlines a governance framework for corporate boards to transition from climate and nature awareness to action. It proposes four guiding principles—oversight and responsibility, strategy, risk and opportunity, and disclosure and transparency—supported by three foundations: skills and knowledge, stakeholder collaboration, and culture. The guide argues that treating climate and nature as drivers of change allows boards to identify new efficiencies, attract investment, and secure competitive advantages in a rapidly evolving global economy.

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  • Effective climate and nature governance requires three essential foundations: skills and knowledge, stakeholder collaboration, and culture. Skills are developed through intentional learning and direct experience, such as site visits to see how climate and nature affect assets and communities. Stakeholder collaboration provides foresight and collective momentum for goals like scaling low-emission technology or expanding circular material use. Culture ensures these priorities are embedded in the organization's DNA, empowering people to innovate and act with purpose.
  • The first guiding principle, oversight and responsibility, requires boards to define board-level responsibilities and embed climate and nature into agendas and risk management. Boards are accountable for the long-term health of the organization and must oversee that responsibilities are appropriately resourced and fulfilled. This may involve creating dedicated committees or assigning ownership across multiple committees for risk, strategic integration, and incentives.
  • The second guiding principle, strategy, emphasizes treating climate and nature as key drivers of change to drive long-term value. Boards should align capital allocation and incentives with both short- and long-term objectives and test the resilience of business models against different future scenarios. This approach helps identify opportunities in sectors such as clean energy, sustainable finance, regenerative agriculture, and circular business models.
  • The third guiding principle, risk and opportunity, focuses on identifying and overseeing material risks and dependencies across different time horizons. Boards are encouraged to use scenario analysis to explore tipping points and thresholds. By reframing challenges as opportunities, boards can uncover pathways for innovation, such as investing in low-carbon technologies to reduce future carbon costs or using regenerative approaches with suppliers to strengthen supply chain resilience.
  • The fourth guiding principle, disclosure and transparency, argues that reporting should be a strategic tool rather than a mere compliance exercise. Boards must safeguard the accuracy and credibility of reporting on climate and nature risks, ensuring consistency across all public communications. Robust disclosures can improve access to and cost of capital and evidence a company's competitive advantage through comparable reporting.

Cite the original document

APA
World Economic Forum (2026). Board Leadership for Growth and Resilience. https://reports.weforum.org/docs/WEF_Board_Leadership_for_Growth_and_Resilience_2026.pdf
Chicago
World Economic Forum. Board Leadership for Growth and Resilience. 2026. https://reports.weforum.org/docs/WEF_Board_Leadership_for_Growth_and_Resilience_2026.pdf.
Wikipedia
{{cite report |author=World Economic Forum |title=Board Leadership for Growth and Resilience |date=January 2026 |url=https://reports.weforum.org/docs/WEF_Board_Leadership_for_Growth_and_Resilience_2026.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}
BibTeX
@techreport{worldeconomicforum2026board, author = {{World Economic Forum}}, title = {{Board Leadership for Growth and Resilience}}, institution = {World Economic Forum}, year = {2026}, month = jan, url = {https://reports.weforum.org/docs/WEF_Board_Leadership_for_Growth_and_Resilience_2026.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }

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