Additionally, shareholders are becoming more assertive in getting companies to lessen their reliance on fossil fuels. A month before the SEC’s moves, the Center for Audit Quality (CAQ) published ESG Reporting and Attestation: A Roadmap for Audit Practitioners to help auditors guide clients in how they should approach ESG disclosures. During a virtual session Monday, Kristen Sullivan, CPA, CGMA, a partner with Deloitte & Touche LLP and the firm’s Americas region sustainability services leader, gave an overview of the concerns public companies, directors, and auditors have about the new regulatory

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Thorough examination – carried out by a competent person every 6 months (for climbing kit) For equipment used to lift a person (climbing equipment for example) a thorough examination must be carried out by a competent person at least every 6 months. For other equipment used for lifting or lowering (such as rigging equipment) a thorough examination must be carried out at least every 12 months. The thorough examination is an in-depth examination by a competent person who will determine if the equipment is safe to use. These examinations are documented, and records should be retained. The exa

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WOOSTER – On Sunday, the torrential rains caused no more than the usual issues around Wayne County, with floodwaters receding quickly in most areas. As of Monday afternoon, the Wayne County Engineer’s Office was reporting high water on only two roads — Prairie Lane between state Route 83 and the Wooster corporation limit, and Willow Road between state Route 226 and Valley Road. Prairie Lane was closed due to the flooding. The Engineer’s Office planned to keep a few more roads in the county's southeast corner closed overnight Monday as a precaution. Wayne County flooding: Wayne embarks on plan

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The concrete-and-steel sarcophagus called the Shelter, erected 1 year after the accident to house Unit Four’s remains, allowed rainwater to seep in. Because water slows, or moderates, neutrons and thus enhances their odds of striking and splitting uranium nuclei, heavy rains would sometimes send neutron counts soaring. After a downpour in June 1990, a “stalker”—a scientist at Chernobyl who risks radiation exposure to venture into the damaged reactor hall—dashed in and sprayed gadolinium nitrate solution, which absorbs neutrons, on an FCM that he and his colleagues feared might go critical.

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