Board and management oversight of climate issues is not a new concept, but deciphering and disclosing how this occurs in practice is often a challenge.

The ASRS governance pillar requires quite granular disclosures of the board and management’s role in overseeing climate-related risks and opportunities. In this episode, we talk about how to articulate accountabilities and reporting ‘flows’ within the business, in a way that will support your disclosures longer term.