KPMG’s “Oversight of Climate Disclosures” is aimed at providing guidance to the board and the audit committee on steps they can take now to oversee management’s state of preparedness for more—and more robust—mandatory and voluntary climate-related disclosure. Equally beneficial to management tasked with disclosure responsibilities, the article addresses, among other things, the adequacy of internal accounting controls and disclosure controls and procedures; climate-related competence and governance at the management and board levels; materiality determination policies/procedures; and use of or leveraging the company’s existing disclosure committee.