The Second Lens

Where compliance ends and leadership begins

How on earth do I audit the climate?
Tim Dee-McCullough Tim Dee-McCullough

How on earth do I audit the climate?

Climate risk disclosures are here to stay - but the pervasive nature of the climate crisis can affect all aspects of a business, and its financial statements. In this post Ancoram explores how auditors can approach climate risk on their financial statement audit engagements.

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Accounting for the natural world
Tim Dee Tim Dee

Accounting for the natural world

Nature is an essential component of our economy, and financial institutions and corporations have a significant impact on the environment.

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