Oversight, execution and independent audit
CoastalFoods is fictional. All scenario facts, amounts and proposed actions are teaching assumptions, not client findings.
British International Investment. Original source artwork is preserved; motion only reframes existing content.

00:00:00 Oversight and execution
Diagram two separates board oversight of policy and risk appetite from senior management accountability, escalation and capacity building. Operational teams implement the strategy.

00:00:13 CoastalFoods / fictional escalation
Suppose CoastalFoods reaches an agreed escalation trigger. The business line records the evidence. Second line risk validates the concern and uses the institution's escalation process.

00:00:26 Coordinate without merging roles
The climate working group supports coordination. Risk, strategy, compliance, sustainability and business lines retain their functions. Internal audit is the third line, distinct from operational execution.

00:00:42 Make accountability visible
Management assigns actions and resources. The board receives appropriate oversight reporting; internal audit tests controls independently. Record owners, due dates and evidence for the fictional follow-up.

Original sources:
BII Diagram 2: climate-risk organogram
/bii-source-files/Diagram-2-Embedding-climate-risk-management-within-the-organogram.pdf
British International Investment

Narration: local Windows System.Speech (Microsoft Zira). Music: original locally synthesized piano. Caption chunks are proportionally timed within measured speech windows.