Climate is no longer a future issue for boards – it is a current governance priority.
Boards that integrate climate considerations into strategy, risk management and performance monitoring are better equipped to safeguard long-term value, enhance resilience and ensure their organisations can compete and thrive in a rapidly changing world.
Recent findings from the Forvis Mazars C-suite Barometer 2026 show 32% of Irish executives rank sustainability as their top priority, compared with a global average of 21%.
Board-level ESG expertise is rising: 43% of Fortune 100 directors now hold relevant credentials, up from 21% in 2018. Yet gaps persist: 41% of smaller organisations’ boards lack a formal ESG governance approach. Strengthening climate literacy and board-level discussion remains critical.
From awareness to action: the Collaborate4Climate initiative
To help close this gap, Forvis Mazars partnered on the Creative Boardroom: Collaborate4Climate initiative, an all-island programme designed to bring climate conversations into the boardroom in a practical and accessible way.
In collaboration with the Institute of Directors Ireland, the Institute of Directors Northern Ireland and Creative Futures Academy, the initiative focused on helping directors:
- Build climate confidence at the board level
- Move from discussion to decision-making
- Embed climate into governance and strategy
A key output of this work is the Creative Boardroom: Courageous Climate Conversations Guide, a practical tool to support structured, informed board discussions.
Strengthening governance through better conversations
While boards need not be climate experts, asking the right questions is essential to effective oversight.
To support such conversations, the guide introduces a simple yet effective framework: Know, Act, Shout.
1. Know: Strengthen the board’s climate literacy
Effective governance begins with a shared understanding of how climate risk and opportunity intersect with the organisation’s strategic context. Directors should examine how climate trends could reshape markets, operations, and stakeholder expectations, while also recognising their organisation’s environmental impact.
Discussion prompts:
- How might we obtain an understanding of how climate change will affect our organisation?
- How might we gain an understanding of our organisation's impact on the environment?
- How might we reimagine our organisation in a climate-changing environment?
2. Act: Translate insight into strategic direction
Awareness alone is not enough. Once the board has established a common foundation of climate understanding, the next step is to convert that knowledge into actionable plans.
The following prompts encourage executive teams to collaboratively explore solutions and prioritise initiatives. Primarily, the focus is on actions that are measurable, realistic and embedded into organisational performance indicators.
Boards must also establish transparent mechanisms for tracking progress, ensuring accountability across the organisation as climate commitments move from plans to implementation.
Discussion prompts:
- How might we prioritise key initiatives to address the challenges and opportunities of climate change for our organisation?
- How might we support our teams to innovate in a way that is sustainable for our organisation as well as for the environment?
- How might we track our progress against the climate change priorities we have agreed on?
3. Shout: Lead beyond the boardroom
Directors hold significant influence not just within their organisations, but across their industries and networks. This final theme calls on boards to share insights, highlight progress, communicate challenges openly and foster a culture of ongoing climate engagement.
Clear, transparent communication with employees, customers, regulators, and investors builds trust and reinforces the organisation’s long-term commitment to climate.
Discussion prompts:
- How might we transparently share our climate change journey with our stakeholders?
- How might we collaborate on climate change with our internal and external stakeholders?
- How might we maintain a sense of urgency for our climate change actions?
Closing the governance gap
Regardless of where an organisation stands on its sustainability journey, creating space for structured, evidence-based climate conversations is a critical step towards stronger governance. To move beyond reactive compliance and shape a resilient, future-ready organisation, boards should commit to engaging regularly, applying practical tools and deliberately embedding climate considerations into strategic decisions. Make these practices a standing agenda item at every board meeting to ensure ongoing action.
How Forvis Mazars can support
Forvis Mazars supports boards at every stage of their sustainability journey, from early awareness through to full integration.
We help organisations:
- Develop climate and sustainability strategies aligned to business priorities
- Deliver board-level training and practical workshops
- Identify risks and opportunities through impact assessments
- Embed sustainability into governance, operations and reporting
About Collaborate4Climate
The Creative Boardroom: Collaborate4Climate initiative brought climate into real boardroom settings through:
- An all-island exhibition hosted across 13 organisations
- Design-thinking workshops for directors
- A practical governance toolkit for boards
- Recognition of leadership through the SEAI Energy Awards
Ultimately, the programme illustrates that with the right tools and structure, boards can move climate issues from abstract concerns to strategic priorities.
Forvis Mazars is delighted to partner with Iod Ireland on a new Briefing Series designed to support board members in navigating the evolving business landscape that starts on 23 April with a session entitled, Strategic Sustainability: Beyond Compliance.