A client says their marketing is "carbon neutral." Another has a fossil fuel supplier on their books. Neither is thinking about lawsuits, and you probably aren't either. But the ground is shifting. NEMA lets communities challenge harmful business decisions. The new Climate Change Act gives government climate duties real teeth. King V puts climate risk in the boardroom. And the damage doesn't wait for a court ruling, it starts the moment the story hits the news. Banks pull back. Tenders get reviewed. Contracts get cancelled. Three simple questions could help you spot the risk before your client does.

Climate change affects businesses, and investors want transparency. IFRS S2 provides a clear way for companies to report climate risks, covering leadership, strategy, risk management, and progress tracking. This helps businesses plan better, gain investor trust, and stay competitive in a changing world.