Required
1. With reference to the above documents and associated resources:
a. Explain climate-related risks in terms of:
i. Transition risks; and ii. Physical risks;
b. How and why are climate related risks different to other emerging risks?
c. Identify and explain climate related opportunities, using examples, in terms of:
i. Resource efficiency; ii. Energy source; iii. Products and services; iv. Markets; and
v. Resilience
d. Identify and explain the financial impacts of climate related risks and opportunities in terms of:
i. The Income Statement; ii. The Cash flow Statement; and iii. The Balance Sheet
2. Identify and explain the recommended disclosures that organisations should provide in their financial statements with regards to:
a. Governance;
b. Strategy;
c. Risk Management; and
d. Metrics and Targets.