C1 Governance

Module Overview

Board-level oversight of climate-related issues is considered best practice and provides an indication of the importance of climate-related issues to the organization.

This module is intended to capture the governance structure of your company with regard to climate change, and provides data users with an understanding of the organization's approach to climate-related issues at the board level and management level.

Key changes

• New question: C1.1d requests information on board-level competence on climate-related issues.
• General question removed for Financial services only: C1.2a (2021) – on management responsibility.
• Modified question: [Financial services only] C-FS1.4 requests more granular detail how retirement scheme funds incorporate ESG criteria or reasons why ESG criteria are not incorporated.

Click here for a list of all changes made this year.

Sector-specific content

Additional questions on retirement schemes for the following high-impact sectors:

• Financial services

Pathway diagram - questions

This diagram shows the general questions contained in module C1. To access question-level guidance, use the menu on the left to navigate to the question.