Principles on Climate Obligations for Enterprises

4 members


The updated second edition of the Principles on Climate Obligations outline the legal obligations of enterprises, investors, (re)insurers, credit rating agents, accountants and attorneys in the face of climate change.

PRI signatories are welcomed to explore the report. For questions: please contact Prof. Dr Jaap Spier,

Business case

A long awaited roadmap

Enterprises and investors are increasingly concerned about the adverse consequences of climate change. Many of them are taking measures to reduce their carbon footprint. However, they are in the dark about their legal obligations. Without such a knowledge they cannot comply.  Investors, (re)insurers, credit rating agents, and accountants cannot assess whether their investees, enterprises they have insured, or have to rate or audit, do comply.

Mapping climate obligations contributes to creating a level playing field. Guidance about these obligations enables enterprises to ward off potential liability by compliance.

An international group of experts has discerned these legal obligations: the Principles on Climate Obligations of Enterprises,, also for the extensive commentary, the members of the group, the over 80 distinguished endorsers and the prefaces by eminent experts from the financial, political and judicial community.

Collaboration details

Information sharing
ESG theme
  • Environment
Created on
  • principles_on_climate_obligations_of_enterprises.pdf Download