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IIGCC | Voting for better climate risk reporting: the role of auditors and audit committees Discussion paper for investors

This discussion paper explores the existing roles and responsibilities of auditors and audit committees in ensuring appropriate disclosure on climate-related risks, where material,in the annual financial filings. They undoubtedly have a crucial role to play in ensuring investors – both shareholders and bondholders – receive appropriate information on climate risk to enable informed investment decision-making.

This discussion paper explores the existing roles and responsibilities of auditors and audit committees in ensuring appropriate disclosure on climate-related risks, where material,in the annual financial filings.
They undoubtedly have a crucial role to play in ensuring investors – both shareholders and bondholders – receive appropriate information on climate risk to enable informed investment decision-making.

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