risks to improve data availability? Risk Management a) Risk identification and assessment processes: Describe process of identifying and assessing climate-related risks, also for each product and

and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share

ambitious SLB; they aid investors by promoting accountability of issuers in their sustainability strategy and availability of information necessary to evaluate their SLB investments; and they assist

financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities

be available: 1. General description of the objective, scope of work, and the external reviewer’s credentials. 2. The requisite credentials to evaluate KPIs, SPTs and related benchmarks, baselines and

crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable

with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal

independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the

related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing

Companies shall conduct an assessment on risks and possibility of major operational disruptions by assessing on an emergency incident, which causes a disruption and business impacts in either short, medium or