Questions ARACs could ask

Q. Is there a clear understanding of what the organisation's requirements are in terms of government policy?
Q. How have the climate related risks and opportunities been identified and factored in to the organisation's strategy?
Q. How effective is the risk culture promoted by leadership in supporting debate, discussion and understanding of climate change as an emerging risk?
Q. How does management gain and maintain an appropriate level of understanding of climate related risksand opportunities that are likely to have a material impact upon the organisation?
Q. Is there clarity of roles, responsibilities and accountabilities for each component of the 'three lines of defence'as part of the overall risk management of climate change?
Q. How does the board gain assurance over the management of climate related risk in the organisation?