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Climate change is a business issue. This publication outlines 20 questions for boards of directors to ask in overseeing organizational risk management, business strategy and performance in the context of climate change.
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Climate change is a pressing global issue affecting all companies, public and private, with wide-ranging implications for shareholder value, strategy, risk management and financial performance.
This briefing explores these issues and sets out questions that directors might ask about climate change as part of oversight responsibilities. While we direct our discussion to directors, this briefing may also help management understand the board’s and their own role in anticipating, assessing and managing the risks and opportunities that climate change can bring.
This is the second edition of a publication first written by Julie Desjardins and Alan Willis, and published in 2009 by a legacy organization of CPA Canada. This second edition has been updated to reflect developments in Canada and internationally since the original publication.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.