A report released by the National Audit Office (NAO) revealed that over half of organisations, 53%, did not have a climate risk policy or sustainability risk policy, with 20% stating that they had a general approach to sustainability and 6% stating that they only had a statement on climate risk.

The Climate change risk: A good practice guide for Audit and Risk Assurance Committees report, examined the level of climate change maturity across 43 organisations that the NAO audits.