BACKGROUND OF INITIATIVE/COMMITMENT: Climate change remains an issue that is primarily seen as one of operational efficiency rather than the creation of long term sustainable value. The majority of companies have focused their efforts on those actions that provide clear and relatively low risk returns, and those where the costs are relatively modest. This wait and see approach, perhaps unsurprisingly, is particularly prevalent in situations where the actions involve significant capital expenditures  or where the actions could commit the company irrevocably to a specific course of action. The logical conclusion is that companies should think about climate change-related risks and opportunities in a similar manner to other business risks and opportunities.  We need to train our young people and adults working in the “real” world to frame climate change as a strategic issue. That is, people working in either public or private sector need to have corporate strategic auditing competencies to assess how climate change may affect their businesses and, based on this assessment, make ethical decisions that allows them to protect their business against downside risks, maximize upside opportunities and ensure that their business strategies are not a one way bet on climate change policy (in either direction). MAIN OBJECTIVE OF INITIATIVE/COMMITMENT: The Association of Certified Strategic Auditors (ACSA) will provide Corporate Strategic Auditing Training for 10,000 young people and adults in Asia by 2030 in "Corporate Accountability for Climate Change", and also carry out Personnel Certification as "Certified Strategic Auditor" to advance the knowledge of climate change with continuing, relevant, and valuable professional development and networking.

Approved trainers by the Association of Certified Strategic Auditors (ACSA) will be appointed and posted to various venues in Asia to conduct face-to-face corporate strategic auditing training in corporate accountability for climate change. ACSA will also conduct the train-the-trainers programs to expand the pool of trainers to meet the main objective of the initiative/commitment to target at about 1000 young people and adults per year till 2030 to be trained in corporate accountability for climate change in Asia. ACSA will adopt evidence-based practice approach in its teaching methodology, and participants will be measured against the various competencies.

ACSA will work closely with NGOs, private and public institutions, and also tertiary institutions to provide opportunities for qualified people to be trained as trainers for the initiative/commitment. Trainers will be trained in both face-to-face, blended and online teaching methods for the initiative/commitment. ACSA will provide online training program for Corporate Strategic Auditing Training in Corporate Accountability for Climate Change in Asia via CANVAS platform for both blended and online training for young people and adults that lack the opportunities to attend the face-to-face training. The CANVAS platform will allows students to access their courses and groups using a mobile device in different parts of Asia. Students can submit assignments, participate in discussions, view grades and course materials. The app also provides access to course calendars, To Do items, notifications, and Conversations messages. Participants will need to create Canvas accounts and are available for both Android and IOS devices which are portable and transferable, and can be used in any country in Asia.

The Association of Certified Strategic Auditors (ACSA) will provide various physical, human and financial resources to kick start the initiative/commitment at the first instance, and concurrently working closely with NGOs, private and public institutions, and also tertiary institutions in Asia to provide funding for young people and or adults to attend the corporate strategic auditing training. ACSA will enter into various collaboration with NGOs, private and public institutions, and also tertiary institutions in Asia for sustainable development, complemented by multi-stakeholder partnerships that mobilize and share knowledge, expertise, technology and also financial resources for the initiative.The management of the initiative/commitment will be delivered through the Association of Certified Strategic Auditors (ACSA), in consultation with various stakeholder networks for governance arrangement through regular quality assurance audit.

1. Center for Enterprises Strategic Auditing Research (CESAR) 2. Embry-Riddle Aeronautical University (Asia Campus) 3. James Cook University (Singapore Campus) 4. Johnny Cui Law Firm (Xiamen, China)