Climate disclosure asks organisations to describe how the board oversees these matters. Answering that credibly requires directors who can interrogate what management brings them, not simply receive it.
That is a different capability from technical carbon accounting. It is about knowing which questions expose a weak position: how a figure was derived, what the assurance exposure is, whether a target has a costed pathway behind it, and where the organisation has published a commitment nobody owns.
These sessions are built around those questions, and are usually delivered privately so that the discussion can use the organisation’s own disclosures.