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:
- The type of climate change risks that will be relevant to government organisations.
- The climate-related expectations on government organisations.
- 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.
- Current reporting requirements, and useful materials and further guidance.