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Climate change risk: a good practice guide for audit and risk assurance committees

The National Audit Office has produced a number of reports outlining the scale of government’s climate change challenge, including Achieving net zero and Managing flood risk.

This good practice guide will outline what Audit and Risk Assurance Committee members need to know about climate-related risks, and how they can support and challenge management in this area. It will set out:

  1. The type of climate change risks that will be relevant to government organisations.
  2. The climate-related expectations on government organisations. 
  3. How Audit and Risk Assurance Committees can challenge management on their identification, treatment, monitoring and management of climate change risk, including examples of good practice.
  4. Current reporting requirements, and useful materials and further guidance.