Auditors have an important part to play in the fight against climate change and need to adjust their reporting requirements to reflect that.

This is according to Natasha Landell-Mills, head of stewardship and partner at Sarasin & Partners, who said this is one of the reasons why the asset manager decided to write an open letter to the four big audit firms asking them to put more effort into climate disclosures.

Also in this podcast Landell-Mills explains how the firm engaged with Shell and what she thought were the biggest wins and misses of COP26.