Explainers

Audit Committee Dialogue Summary: External reporting, internal audit, assurance and controls
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.

Audit Committee Dialogue Summary: Transition planning and the changing sustainability reporting landscape
Chapter Zero recently 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 second session focused on transition planning and the changing sustainability reporting landscape. These are two topics that are critical for Audit Committees to keep ahead of, and you can find the key takeaways from the second session below.

Audit Committee Dialogue Summary: Transition planning and the changing sustainability reporting landscape
Chapter Zero recently 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 second session focused on transition planning and the changing sustainability reporting landscape. These are two topics that are critical for Audit Committees to keep ahead of, and you can find the key takeaways from the second session below.

UK Climate Policy Deep Dive: CCC’s Report on Climate Adaptation Progress - April 2025

Read: Financing the UK energy transition
Read Deloitte's Financing the UK energy transition blog from March 2025, which uses an investor survey to decipher what is required for companies to hit their decarbonisation targets and reach the next step in their energy transition journey.

The UK's NDC and the Seventh Carbon Budget
This deep dive explores the key elements of the UK's NDC and the Seventh Carbon Budget to enable non-executive directors to assess their impacts on ongoing business planning and strategy.

UNEP FI publishes a guide for insurers on ensuring a resilient nature-positive future

Defining Responsible Banking: A guidance for banks


Financed emissions and carbon accounting
This article from Bloomberg, written on 24 July 2024, addresses a frequent critique of carbon accounting: Scope 3 emissions, those that arise from a company’s customers and supply chains, are essentially double-counted.

How does the 2024 SEC Climate Disclosure Rule Impact Your Board?
This article from the Climate Governance Initiative, written 5 September 2024, provides an overview of the U.S. Securities and Exchange Commission (SEC) climate disclosure rule.

Embedding sustainability into core business
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.