Voluntary carbon markets (VCMs) have the potential to advance climate action by providing an avenue for organizations to offset their hard-to-abate greenhouse gas (GHG) emissions to meet their targets. However, VCMs face ongoing challenges and controversies that undermine their credibility and effectiveness.

An effective finance function is integral to an organization's long-term success. Therefore, ensuring a fit-for-purpose finance function that meets the needs of an organization is crucially important. 

This tool is designed for use by boards and management teams to support meaningful discussion on how the finance function progresses within the organization. It also helps identify priority areas for further development that will maximize the value and contribution of the finance function.