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“For shareholders concerned about how robustly the companies they invest in are considering and disclosing climate risk, an obvious next step for engagement may be to target the companies’ auditors.”
Environmental lawyers ClientEarth have released new research highlighting the legal risks for auditors who fail to address climate change when carrying out UK company audits.
Given their unique role in corporate governance and clear professional duties, auditors must now understand the implications of climate risk and consider how it affects their own work and advice. This discussion paper, the third in the "Risky Business" series, brings these issues to light for the first time.