Q1- Explain what a two-tier
governance system is, provide an example of a country that uses this type of system, and
provide a pros and cons analysis for the two-tier system. Your pros and cons should use
the framework of “identify + why”. The “why” explains why it is a pro or a con, and why it is
important in the context of your analysis. There should be at least 3 pros and 3 cons for
your analysis. External research is recommended to help you with this question.
Q2- On March 6, 2024, the US Securities and Exchange Commission issued a rule indicating
that climate-related disclosures in a registrant’s annual report (10-K). As part of that rule
disclosures outside of the financial statement include five components: Scope 1 and
Scope 2 GHG emissions; governance and oversight of climate-related risks; material
impact of climate risks on the company’s strategy, business model, and outlook; risk
management for climate-related risks; and material climate targets and goals.
You may find this link helpful:
https://dart.deloitte.com/USDART/home/publications/deloitte/heads-up/2024/secclimate-disclosure-requirements-ghg-emissions-executive-summary
Required:
1) Briefly explain each of the five components discussed above
2) Pick a company who is required to file a 10-K
3) Identify and discuss which one of the five components discussed above will be the
most diPicult for your company, explaining why. Your explanation should be
grounded in the industry that the company is in and have logical reasoning as to why
you have identified the specific component to be the most diPicult.
You may find the SEC’s EDGAR system helpful in picking your company and looking at their
10-Ks: https://www.sec.gov/edgar/search/
