These principles support boards in governing with the future in mind. They provide guidance on setting strategic direction amid uncertainty, anchoring ambition in purpose and values, and holding management accountable for building resilience and long-term value, including the integration of climate and nature into strategy and decision-making.

As climate and nature increasingly shape markets, investment and competitiveness, effective board governance is essential—not only to manage risk, but to seize the opportunities of the transition and strengthen long-term business performance.