Road to COP 28: Challenges and Opportunities for Business
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Road to COP 28: Challenges and Opportunities for Business

07 November 2023 / Report

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With the G20 meeting, UN Climate Ambition Summit, Africa Climate Summit, and publication of the UN’s Global Stocktake report all having taken place in September, we look at the main takeaways for business ahead of the Conference of the Parties to the UN Framework Convention on Climate Change, commonly know as COP 28, in Dubai from 30 November to 12 December 2023. 

Insights for What's Ahead

  • After COP 28, businesses can expect more ambitious national climate plans from developed as well as developing countries. This is in line with the Paris Agreement and the UN’s Global Stocktake report, which identifies climate issues as a critical priority. Businesses must assess and be up to date on climate law, policy, and targets in the jurisdictions where they operate.
  • Businesses across all sectors will need to reassess operations and strategies to stay on the 1.5oC pathway set out in the Paris Agreement. Measures such as fossil fuels phaseout and related subsidy reduction will affect all businesses in one way or the other. Businesses must assess their climate footprint and prioritize and address issues accordingly.
  • Businesses will benefit from getting ahead of future policies and regulations. The recently published European Sustainability Reporting Standards, the International Sustainability Standards Board—IFRS S1 and IFRS S2, and proposed US Securities and Exchange Commission reporting guidelines require corporations to disclose climate-related information, including Scope 1, 2, and 3 emissions. Businesses must align their strategies and data collection to meet those requirements.

With the G20 meeting, UN Climate Ambition Summit, Africa Climate Summit, and publication of the UN’s Global Stocktake report all having taken place in September, we look at the main takeaways for business ahead of the Conference of the Parties to the UN Framework Convention on Climate Change, commonly know as COP 28, in Dubai from 30 November to 12 December 2023. 

Insights for What's Ahead

  • After COP 28, businesses can expect more ambitious national climate plans from developed as well as developing countries. This is in line with the Paris Agreement and the UN’s Global Stocktake report, which identifies climate issues as a critical priority. Businesses must assess and be up to date on climate law, policy, and targets in the jurisdictions where they operate.
  • Businesses across all sectors will need to reassess operations and strategies to stay on the 1.5oC pathway set out in the Paris Agreement. Measures such as fossil fuels phaseout and related subsidy reduction will affect all businesses in one way or the other. Businesses must assess their climate footprint and prioritize and address issues accordingly.
  • Businesses will benefit from getting ahead of future policies and regulations. The recently published European Sustainability Reporting Standards, the International Sustainability Standards Board—IFRS S1 and IFRS S2, and proposed US Securities and Exchange Commission reporting guidelines require corporations to disclose climate-related information, including Scope 1, 2, and 3 emissions. Businesses must align their strategies and data collection to meet those requirements.

Authors

Catherine Early

Catherine Early Catherine Early

Research Fellow, Governance & Sustainability Cente…
The Conference Board

Read Bio

Anuj Saush

Anuj Saush Anuj Saush

Head, TCB Advisory International
The Conference Board

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