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1、CLIMATE RISK AND STRATEGIES:FINANCE FUNCTION READINESS TO MEET ACCELERATING DEMANDS2CLIMATE RISK AND STRATEGIES:FINANCE FUNCTION READINESS TO MEET ACCELERATING DEMANDS TABLE OF CONTENTSExecutive Summary.5 Climate Change and Business Risk:A Focus on Corporate Finance and Accounting.5 Preparedness to

2、Respond to Climate-Related Risks:The Perspective of IMAs Constituents.6 Key Findings from Our Investigation.7Background.8 Development of Voluntary Reporting Guidelines on Climate Change.9 Authoritative Mandates.9 TCFD Recommendations Include Disclosures on Governance,Risk,and Opportunities.11 COSO E

3、RM and Similar Frameworks.12 Moving from Short-Term Perspectives toward Long-Term Engagement.13 Emphasis on Securities Regulations for Disclosure Overlooks Nonpublic Entities.14Our Study.15 Findings.15 1.Governance:board participation in risk management regarding climate.15 2.ERM process and climate

4、 risk.17 3.Governance structures for climate risk.17 4.Short-term vs.long-term perspective.18 5.ESG reporting.19 6.Use of ESG/sustainable business information.19 7.Perspectives and action on physical and transition risks related to climate change.20 8.Perspectives and action on climate-related oppor

5、tunities(strategy).24 9.Scenario analysis.24Questions for Further Study.27Conclusion.28Endnotes.293CLIMATE RISK AND STRATEGIES:FINANCE FUNCTION READINESS TO MEET ACCELERATING DEMANDS ABOUT THE AUTHORSCornelis T.van der Lugt,Ph.D.,is senior lecturer extraordinaire at the University of Stellenbosch Bu

6、siness School in South Africa.He has more than 20 years of experience working globally in the field of sustainability standards and responsible investment,including consulting and executive education in Switzerland at the Graduate Institute and Geneva University School of Economics and Management.He