Review climate risk management capability

Aufsichtserwartung

The internal audit function is expected to consider in its reviews the extent to which the institution is equipped to manage climate-related and environmental risks.

Adressat: The internal audit function

Fundstelle: Expectation 5.6

Quelldokument

• Guide on climate-related and environmental risks - Supervisory expectations relating to risk management and disclosure (November 2020)