Board & executive oversight
Define responsibilities, committee interfaces, decision rights, reporting expectations and escalation paths for material climate matters.
Accountability before disclosure
Governance that changes how climate risk is managed.
Effective governance is not a collection of committee references. It establishes who owns climate-related decisions, what evidence reaches management and the board, how assumptions are challenged and when material issues must be escalated.
Arocha & Associates helps boards and executive teams connect climate oversight with strategy, risk appetite, ERM, reporting and internal control arrangements.
Governance and reporting reinforce each other. For support translating governance, scenarios and metrics into controlled disclosure, see Climate Risk Reporting.
Core support
Clarify who decides, who challenges and who acts.
Policies & framework design
Embed climate considerations within risk policies, governance charters, risk appetite, ERM and relevant business processes.
Reporting & internal control
Establish ownership, review, evidence and sign-off arrangements for management information and external climate-related reporting.
Questions the framework should answer
Test the operating reality, not only the documentation.
- Which climate-related decisions are reserved for the board or executive management?
- How do climate risks enter risk appetite, planning, capital and performance discussions?
- Who owns the data, scenarios, assumptions and management information?
- What triggers escalation, independent challenge or corrective action?
- How is evidence retained so that decisions and disclosures can withstand review?
Implementation & review
Move from stated responsibility to demonstrated control.
The review combines framework assessment with practical testing of information flows, decisions, challenge and evidence.
- 01
Map
Document existing responsibilities, committees, policies, processes and reporting flows.
- 02
Test
Assess whether the arrangements support timely decisions, challenge and escalation in practice.
- 03
Design
Define proportionate improvements to roles, controls, reporting and governance documentation.
- 04
Embed
Support implementation, board approval, communication, training and periodic effectiveness review.
Typical outcomes
Governance that management can operate and evidence.
Clear responsibilities, decision rights and escalation pathways.
Climate risk connected with risk appetite, ERM and strategic oversight.
More decision-useful board and management information.
Documented review controls and a stronger basis for disclosure assurance.
Start with accountability
Could your governance framework explain the next difficult climate decision?
We can help assess the current arrangements, identify the gaps that matter and define a proportionate governance improvement plan.