This benchmark series, initiated in 2021, provides a structured, jurisdiction-by-jurisdiction legal reference on directors’ duties and corporate disclosure obligations relating to climate and broader sustainability risks. It is designed to support consistent interpretation of governance expectations across major markets.

The methodology combines comparative legal analysis, jurisdiction-specific expert input, and review of company law, securities regulation, and regulatory guidance. Each edition follows a consistent framework to ensure comparability across countries and over time, with periodic updates reflecting legal and regulatory developments.

The purpose of the series is to clarify how climate and sustainability risks intersect with fiduciary duties, risk management, and disclosure obligations. It focuses on governance processes rather than performance outcomes.

Finance professionals can use this benchmark to inform risk assessment, stewardship, disclosure review, and cross-market comparison of governance expectations when evaluating companies, portfolios, or regulatory exposure.