Sarah Keyes CPA, CA, leads research efforts addressing climate change issues and how they relate to organizational decision-making, reporting and corporate oversight and governance. She is a subject matter expert in climate change mitigation and adaptation issues, with a deep understanding of the interconnections between climate change and organizational strategy, risk and performance. While obtaining her CPA designation, Sarah worked as an auditor in the mining and extractives sector at PricewaterhouseCoopers. Prior to joining CPA Canada, Sarah was an energy consultant at MNP LLP, serving clients in government agencies, provincial regulators, oil and gas companies, electricity generators and distributors across Canada. She holds a Bachelor of Commerce with distinction from McGill University and certification in ISO 14064-3 in greenhouse gas verification.