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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.
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
November 26, 2019
Innovative improvements and emerging technologies are shaping the future of oil and gas. Find out how at this annual, industry-driven conference for CPAs and financial professionals who work in Canadian energy.
December 9, 2019
We’re living in an age of digital transformation – and companies need skilled leaders on boards and committees who are up to the challenge. Harness the opportunities that change can bring at this must-attend annual event.