ESG spørgsmål, som revisionsudvalget bør overveje

I en gennemgang udarbejdet af Deloitte med overskriften ’ESG questions for audit committees to consider’ hedder det blandt andet. ’Where does the primary ownership and oversight responsibility for ESG reside on the board, both overall and in terms of its various components (e.g., climate, diversity, talent, cyber)? Is there consistent understanding of where and when these elements are being discussed at the board and committee level? How is the organization kept aware of developments in ESG legislation and regulations in all the relevant jurisdictions for the business? How could climate-related matters affect assets, cash flow, and capital allocation? How confident are management and the board in the organization’s ability to anticipate disruptive environmental and societal trends? Has the audit committee reviewed the organization’s sustainability report prior to issuing, and has management walked through the key assumptions made and the basis for the metrics and goals disclosed? How is management taking into account the organization’s environmental goals and related activities for SEC reporting purposes (e.g., the business, risk factors.