A comprehensive tool including insights from various Latin American countries on climate policies and challenges, this guide provides practical recommendations for board members to address the increasing impacts of climate change on businesses. 

The document is based on eight principles of climate governance, which include accountability, risk analysis, strategic integration, and transparent reporting. It discusses the role of the private sector in developing and implementing adaptation and mitigation plans, and the importance of aligning these plans with global standards like the ISSB (International Sustainability Standards Board). It also provides case studies and examples of best practices to illustrate how companies can achieve sustainable performance and resilience in the face of climate change.

The guide was developed, with the support of IDB Invest, by a partnership of five Latin American Corporate Governance Institutes, led by the Instituto Brasileiro de Governança Corporativa (IBGC).