The Intergovernmental Panel on Climate Change (IPCC) is the United Nations body for assessing the science related to climate change.

There are physical, transition, liability, and financial risks.

Investing for the long term requires taking a long-term view of what will impact returns, including demographics, government policy, technological advancements, and the transition to a low carbon economy.

SASB General Issue Category: Leadership & Governance including Business Ethics, etc.

SASB Business General Issue Model & Innovation

SASB General Issue Category: Human Capital including DEI, etc.

SASB General Issue Category: Social Capital, including Human Rights & Community Relations, Customer Privacy, etc.

Aspects include GHG Emissions, Air QualityEnergy Management, etc.