The Financial Superintendence of Colombia published remarks by Francisco Duque, Director of Research, Innovation and Development (DIID), delivered at the Colombian Institute of Corporate Governance’s “VIII certification of board members” event, focusing on how boards should respond to emerging environmental and social risks, including climate-related risks. Duque framed these risks as part of increasingly complex financial and business environments that make corporate decision-making more difficult. He highlighted the supervisor’s expectation that corporate governance arrangements be equipped to deal with these global risk dynamics, argued that sustainability should be embedded in business models, and stressed that boards should use information to make decisions rather than only to understand the environment, maintaining a critical role in overseeing company management.