BDO Australia has set out five questions that companies’ boards of directors should consider to ensure they have effective oversight over their climate-related disclosures.
Disclosure oversight questions:
- What are we exposed to?
- How does that exposure translate into financial impact?
- How resilient is the strategy under different scenarios?
- Who owns climate risk, and how is it governed?
- Can we stand behind what we are disclosing?
Companies:BDO Australia
