A useful support tool for board members on implementing and overseeing the preparation of non-financial and financial reports following IFRS S1 and S2 standards, this guide emphasizes the importance of corporate governance in achieving sustainable performance. 

The guide includes an overview of the global landscape of key international norms and standards; raises awareness of the importance of fiduciary responsibility over published nonfinancial information; provides recommendations on how to develop and enhance strategic climate transition plans; and how to identify ESG materiality related to both risks and opportunities.

The guide was developed by the Instituto Brasileiro de Governança Corporativa with support from IDB Invest.