Corporate governance and climate change: the banking sector

This report analyzes the corporate governance and strategic approaches of 40 of the world’s largest banks to the challenges and opportunities posed by climate change. This report is designed as a benchmarking tool that highlights climate change best practices within the financial sector. It employs a “Climate Change Governance Checklist” to evaluate the 40 selected banks in their approaches to climate change in five governance areas: board oversight; management execution; public disclosure; GHG emissions accounting; and strategic planning.