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Climate assurance

A suite of resources to enable boards and audit committees to evaluate the need for assurance over climate-related activities.

In summary

Climate assurance: introduction

Directors are accountable for all aspects of a company. They need to be confident that they can make decisions and commitments based on robust systems, processes and information, with aligned cultural and behavioural practices. Assurance underpins this confidence.

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In practice

Climate assurance: case studies

Case studies exploring how to apply assurance principles, how to get your sustainability commitments right, and sustainability reporting in practice.

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Access to finance: supporting small businesses

A closer look at climate assurance

Importance of climate assurance

Boards need to ensure sufficient resources are dedicated to addressing climate change risks and that there is transparency around the company’s commitments.

Meeting stakeholder expectations

How to manage the expectations of a broad range of internal and external stakeholders to enhance engagement and avoid widening an expectation gap.

Sewage flowing into a river after heavy rainfall

Embedding governance and accountability

Explore the board's responsibilities, audit committee obligations and the role of internal systems of management and control in delivering effective climate assurance.

Considering your organisation's assurance needs

How making an inventory of commitments and assurance mapping may be helpful starting points in understanding your assurance needs.

Critical questions for directors

Key questions to ask about your organisation to ensure appropriate assurance activities are undertaken at the right time and are proportionate to the risks identified.

A person standing in front a huge pile of rubbish holding a bin bag

Making the right assurance choices

Understand the advantages and disadvantages of assurance options, the perspectives of both internal and external auditors, and how to choose the most appropriate assurance provider for your needs.

Acknowledgements

Thank you to Deloitte, KPMG, Mazars, MHLLP, PwC and RSM for their contribution to this project, as members of the external auditor advisory panel.

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