Which key considerations should the Board and 审计 Committee be mindful of related to Environmental, 社会, 及企业管治(环境、社会和治理)?
The Board’s role in 环境、社会和治理 is to be the oversight mechanism for the implementation of the 环境、社会和治理 program. 应使审计委员会了解在实现既定目标方面取得的进展, 实施过程中与esg相关的问题, 以及公司面临的风险和机遇. A key piece of the equation is how the Board interweaves 环境、社会和治理 integration into the company’s larger strategy, 包括识别短时间内的关键问题, 中期及长期.
The 审计 Committee maintains responsibility for governance of the implementation of the 环境、社会和治理 program, 支撑其成功的相关数据和计算, 过程和控制体系结构.
An audit plan that holistically integrates the review of disclosures and associated data, 控制测试, and verification of calculations for material 环境、社会和治理 topics should be top-of-mind for the 审计 Committee.
再往下一层, the 审计 Committee should verify that the assumptions anchoring the calculation and reporting of 环境、社会和治理 data are not out of step with relevant 环境、社会和治理 frameworks nor the company’s methodology for other publicly disclosed data. A good example of this is ensuring that the 环境、社会和治理 data collection period reconciles with that of the financial reporting period.
供董事会和审计委员会考虑的环境、社会和治理问题
另外, the 审计 Committee should ensure that the Board has the right mix of 环境、社会和治理 skills to properly evaluate risks, 机会, 以及关键目标的实现.
Here are some additional questions for the Board and 审计 Committee to consider:
- How is the Committee monitoring progress towards the quantitative and qualitative goals that have been set in public?
- What data governance processes are in place to ensure data received from internal and external partners can be confidently used?
- What measures are being taken to ensure calculated values are utilizing inputs and formulas in line with the stated objectives of the company?
- Is the disclosed data properly annotated to denote the different sources of raw data and any assumptions or transformations made during the calculation process?
- 在没有管辖权规定或建议指导的情况下, what is the decision-making process for areas that require assumption or proxy?
- What is the process to review new public disclosures and progress made towards existing ones?
- Are disclosures being made via channels that enable straightforward access for external stakeholders and minimize rote questioning of the Sustainability Team?
- Can qualitative claims be backed up by processes, procedures, and corresponding evidence?
- Have qualitative statements been independently evaluated for potential greenwashing or green bleaching?
- How is the Committee evaluating the practices of its audit and assurance professionals?
环境、社会和治理资源
- 施耐德唐斯环境、社会和治理 FAQ
- 施耐德唐斯环境、社会和治理信息图-将环境、社会和治理难题放在一起
- bet9游戏平台 环境、社会和治理 Article – What Are the Key Roles Internal 审计 Plays in 环境、社会和治理?
- bet9游戏平台 环境、社会和治理 Article – Top Ten 环境、社会和治理 Questions for Board and 审计 Committees
- bet9游戏平台的《bet9游戏平台》一文
作者简介
Tony Ielase leads the firm’s 风险咨询bet9平台游戏 (RAS) practice for the 哥伦布 market and has over 25 years of experience providing risk advisory and compliance services to a diversified number of retail, 制造业, 高等教育, 医疗保健, 技术, 公用事业和金融bet9平台游戏客户. 他的专业领域包括内部审计战略规划, 内部审计合作外包, 企业风险管理, 合规评估, 欺诈风险评估, business process improvement and SOX program implementation and optimization, 等. 可以联系到托尼 tielase@tfb1.com.
关于施耐德唐斯环境、社会和治理咨询公司
With our industry expertise and extensive knowledge of the risk advisory landscape, the bet9游戏平台 team can help your organization develop an 环境、社会和治理 program, comply with 环境、社会和治理 regulatory requirements and evaluate 环境、社会和治理 risks and 机会 within the context of your 环境、社会和治理 strategy.
欲了解更多信息,请访问我们的网站 环境、社会和治理咨询 致电或bet9平台游戏 contactsd@schneiderdown.com.