Explainers

In 2023, Chapter Zero organised a series of two roundtables for Audit Committee Chairs and members in partnership with Accounting for Sustainability (A4S) to explore forward planning, effective communication, and an understanding of emerging requirements for Audit Committees to drive climate action on boards.  With expert input from A4S, the first session focused on external reporting requirements and internal audit and assurance controls. These are two key topics that continue to evolve and are critical for Audit Committees to keep ahead of, and you can find the key session takeaways below.

Chapter Zero partnered with Deloitte in 2024 to host a roundtable discussion exploring the critical roles of non-executive directors (NEDs) and chief sustainability officers (CSOs) in driving climate and sustainability integration within business strategy. We have summarised here the key takeaways from the session.

In collaboration with EY, the second module in our Transition Planning series equips non-executive directors (NEDs) to navigate the rapidly evolving regulatory landscape in which climate transition planning sits and understand the implications for businesses.

This explainer provides an overview of the evolving and interconnected landscape of climate targets, metrics, reporting standards and frameworks for non-executive directors (NEDs).