{"id":10005,"date":"2022-07-22T14:16:00","date_gmt":"2022-07-22T18:16:00","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&p=10005"},"modified":"2022-07-26T14:23:03","modified_gmt":"2022-07-26T18:23:03","slug":"changements-climatiques-le-role-des-comites-daudit","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/changements-climatiques-le-role-des-comites-daudit\/","title":{"rendered":"Changements climatiques : le r\u00f4le des comit\u00e9s d\u2019audit"},"content":{"rendered":"\n

Tous les administrateurs ont un r\u00f4le \u00e0 jouer dans la surveillance des \u00e9valuations de la direction concernant les changements climatiques. Or, le comit\u00e9 d\u2019audit poss\u00e8de une expertise en mati\u00e8re d\u2019information financi\u00e8re qui le place dans une position unique pour soutenir le conseil d\u2019administration dans ce domaine. C\u2019est ce dont traite le rapport Changements climatiques<\/em>\u00a0: le r\u00f4le des comit\u00e9s d\u2019audit, qui a \u00e9t\u00e9 command\u00e9 par le Conseil consultatif sur la surveillance et la gouvernance d\u2019entreprises de CPA\u00a0Canada. Destin\u00e9 aux comit\u00e9s d\u2019audit de soci\u00e9t\u00e9s de toutes tailles, il s\u2019inspire du document Comit\u00e9s d\u2019audit et gouvernance climatique efficace\u00a0: Guide \u00e0 l\u2019intention des conseils d\u2019administration<\/a><\/em> publi\u00e9 par l\u2019Initiative canadienne de droit climatique, qui diffuse des pratiques exemplaires, des id\u00e9es, des outils et des ressources pour permettre aux comit\u00e9s d\u2019audit canadiens de contribuer activement \u00e0 l\u2019efficacit\u00e9 de la gouvernance climatique.<\/p>\n","protected":false},"featured_media":10007,"template":"","resource_type":[69],"topic":[100],"area":[105],"class_list":["post-10005","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-audit-conformite","area-canada-fr"],"acf":[],"yoast_head":"\nChangements climatiques : le r\u00f4le des comit\u00e9s d\u2019audit - Canada Climate Law Initiative<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccli.ubc.ca\/fr\/resource\/changements-climatiques-le-role-des-comites-daudit\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changements climatiques : le r\u00f4le des comit\u00e9s d\u2019audit - Canada Climate Law Initiative\" \/>\n<meta property=\"og:description\" content=\"Tous les administrateurs ont un r\u00f4le \u00e0 jouer dans la surveillance des \u00e9valuations de la direction concernant les changements climatiques. 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