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Nov 23, 2021  

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Cooley LLP Scope 3 GHG emissions. In the Americas, only 26% of respondents said they were reporting or planning to report Scope 3 emissions as part of their TCFD disclosures.  Companies that were planning to report Scope 3 identified as the biggest challenges the ambiguity of measurement standards (92%), lack of robust information from the value chain (85%), lack of clear parameters to define Scope 3 emissions (77%), lack of understanding of the perceived value of this information (62%) and lack of co-operation from the parties in the value chain (46%).  Deloitte observes that, while the entire task of addressing climate is enormous, “Scope 3 GHG emissions homepage are significantly more difficult to quantify than those in Scope 1 or 2.” However, Deloitte asserts, given that “Scope 3 emissions are likely to be the most material part of a company’s carbon footprint, companies need to get more comfortable with preparing and exchanging information to facilitate greenhouse gas reporting in the value chain.” Audit committee responsibilities. While the audit committee has substantial responsibility for corporate reporting in general, respondents views varied as to the responsibility of the audit committee for climate-related matters.  In the survey for the Americas, 63% said that the audit committee has risk management oversight responsibility for the effectiveness of the processes for identification and assessment of climate-related risks, but only just over half identified corporate reporting oversight responsibility for the front half of the annual report, the integrity of narrative reporting on climate risks and opportunities (such as TCFD disclosures and risks and uncertainties), and the impact of climate risks and opportunities in the financial statements (including judgments and estimates in valuations and impairments). Another responsibility identified by 53% was oversight of the approach taken by the external auditor to identifying and responding to climate-change related financial statement risks. Only 42% named oversight of the effectiveness, independence and objectivity of assurance obtained over climate-related information and disclosure as among audit committee responsibilities. Management and the board.  In terms of who has visit overall responsibility for sustainability and climate, 68% of respondents in the Americas pointed to the CEO, which, Deloitte concluded, “provides the board with the opportunity for the alignment of corporate strategy with carbon reduction targets, as well as the alignment of incentives to deliver these.”  At the board level, 54% said that the board as whole has overall responsibility; 13% pointed to the risk committee and only 9% to the audit committee. Deloitte suggests that “[m]any directors are now considering climate impacts when reviewing operational performance, budgets, forecasts, capital expenditure, and mergers and acquisitions — and many companies are also now prioritizing climate impacts when reshaping stressed supply chains.

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From Tuesday, victims can apply for a payment of 5,000 Australian dollars ($3,700), which includes cash and direct payments for expenses such as school fees. The scheme is open to all genders. However women are expected to make up the bulk of applicants in a country where one woman is killed by a partner every nine days , according to government data. While the payment has been welcomed by advocates, some say it doesn't address the root causes of family violence in Australia. Mary Crooks, executive director of the Victorian Women's Trust, says the country needs to have a larger debate about the "blokey" culture that places men at the head of the family and in most positions of government and corporate power. She also said questions need to be asked about why women are the ones being forced to leave the family home. "There is a big moral and ethical and policy issue here. Why does she have to further go through that extraordinary trauma and dislocation to her life when she hasn't, in fact, been the one perpetrating the harm?" Crooks said. "Why does she have to be the one to pick up the kids and pets quickly, and possibly not be able to get a place in a refuge?" Australia scores poorly on international rankings of gender equality, which can contribute to an uneven power dynamic in relationships and make women economically vulnerable.
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British Columbia’s public safety minister has condemned a blockade set up along a forestry road used by construction workers for the Coastal GasLink natural gas pipeline. Mike Farnworth says in a statement the province is calling for the de-escalation of the “confrontation” and the peaceful removal of the blockade set up Sunday by members of the Gidimt’en clan, one of five in the broader Wet’suwet’en Nation. Farnworth says the blockade puts emergency access at risk for more than 500 workers, and threatens “good faith commitments made between the Office of the Wet’suwet’en and the Province of B.C. to develop a new relationship based on respect.” A statement posted Sunday by members of the Gidimt’en clan gave Coastal GasLink workers eight hours to leave the area west of Prince George before the service road was closed, a move Farnworth says violates a B.C. court injunction. The minister says the 670-kilometre pipeline project is nearly halfway complete and has all the provincial permits necessary for the work currently underway, as well as agreements with all 20 elected chiefs and councils for First Nations along the route. Gidimt’en spokesperson Sleydo’, whose English name is Molly Wickham, says their hereditary chiefs have never ceded or surrendered the territory, and their opposition to the pipeline project sparked nationwide protests that stopped railways last year. A memorandum of understanding signed since then between the federal and provincial governments and Wet’suwet’en hereditary chiefs had eased tensions, but Sunday’s statement from the Gidimt’en clan says an “eviction notice” served to Coastal GasLink by the chiefs in January 2020 is now being enforced again. The company is concerned for the safety of its workers “due to three new illegal blockades on the Morice River public forest service road blocking all exits and access to two lodges housing more than 500 of our workers, including Wet’suwet’en members,” Coastal GasLink said in a statement on Monday. “We have made the RCMP aware of our concern about the safety of our workers due to these unlawful actions, the latest in a series of illegal opposition activity.” The natural gas pipeline project is more than half finished with almost all of the route cleared and 200 kilometres of pipeline installed so far, the company said.