Asian energy and infrastructure companies face significant challenges in the coming decade as they try to transform their business models away from fossil fuels and move towards a Net Zero world. Firms at the forefront of this transition will likely suffer reduced returns and share prices as they set a new strategic direction by selling or writing off “stranded” assets and investing in new ones. Others that are slower to change may maintain, or even increase, short-term returns but be left with unviable and increasingly unprofitable businesses and increasing regulatory and physical climate risks. Corporate leaders face considerable challenges in communicating these challenges to their investor base. How can they ensure that their reporting and disclosure has clarity and a solid foundation? But first, how do they create the right governance processes to balance and make these complex and strategic decisions?