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Diagram one assigns distinct responsibilities to senior management, risk, sustainability,

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frontline lending and internal audit.

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Climate work needs contributions from all five.

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For fictional CoastalFoods, the lending officer flags flood exposure and asks the client for

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evidence.

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The ESG lead supports practical tools, training and data validation.

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The chief risk officer critically reviews frontline findings and develops risk assessment

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and stress testing.

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Leadership sets direction, demands reporting and allocates resources.

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Risk challenges the CoastalFoods assessment.

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Internal audit later samples the file for complete documentation and sound controls,

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reporting systemic gaps independently.

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Audit does not own the frontline assessment.