Resources for Directors
Understand climate-related risks and opportunities and build climate competence to remain competitive
The emergence of foreseeable biodiversity-related liability risks for financial institutions: A gathering storm?
Recent economic literature identifies liability as a key category of foreseeable financial risk associated with biodiversity loss. However, it has not, to date, provided further guidance on the nature and extent of litigation and legal risks that should be considered in determining the potential materiality of relevant risks for a given financial actor or system. […]
Read moreA4S Essential Guide to Management Information
The guide has been created to support finance professionals to develop and integrate the information needed to respond to social and environmental risk and opportunity into core management information processes.Business performance is no longer solely judged in terms of financials. So, the way decisions are made, and the information upon which they are made, needs […]
Read moreQuestions to Assist Non-Executive Director Oversight of Physical Climate Risk Management
The climate is changing. For corporates, this means building resilience to the risks associated with a changing climate and adjusting to new stakeholder expectations and also meeting the changing needs and demands of customers and clients as they respond to the impacts of climate change. Ensuring that companies are braced for these changes requires clear […]
Read moreApplication Guidance for Climate-Related Disclosures
Despite much progress in climate-related disclosure, many contend that more work is needed to ensure that reporting on material climate-related issues is of sufficient quality and detail to support decision-making by investors and others. The current standard of mainstream reporting on climate risks and opportunities means that there is an information deficit for investors and […]
Read morePutting Climate Change Risk on the Board Room Table
In her opinion, titled “Putting Climate Change Risk on the Boardroom Table,” Ms. Hansell clarifies the role of the corporate board with respect to climate change and how it is unequivocal about the responsibility of corporate directors to include climate change risks and opportunities in their oversight and strategic direction of the companies they serve. […]
Read moreThe Role of Auditors in Company-Prepared ESG Information: Present and Future
This publication builds on the concepts outlined in The Role of Auditors in Company-Prepared Information: Present and Future. We will provide an overview of what ESG reporting is, how investors are using the information, and how public company auditors are well positioned to enhance the reliability of ESG information given their public interest role. We […]
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