Investors and other users of climate-related financial disclosures are interested in understanding the role a company’s board plays in overseeing climate-related issues as well as management’s role in assessing and managing those issues. Such information supports evaluations of whether climate-related issues receive appropriate board and management attention.
•How the board considers climate-related issues when overseeing major capital expenditures, acquisitions, and divestitures
•How the board considers climate-related issues when reviewing and guiding strategy
•Description of management’s role in assessing and managing climate-related issues