The ACCA climate change briefing papers provide information on the impact of climate change on businesses, including changing taxation, carbon trading, new reporting requirements, and management needs. The papers cover topics such as adaptation, governance and management, investment, mitigation, and taxation. The first paper focuses on adaptation, while the second paper covers governance and management. The third paper discusses the move to a low-carbon economy, and the fourth paper provides further reading. The fifth paper is about the Carbon Trust, which developed the papers. The sixth paper covers mitigation in more detail, including reducing demand for emissions-intensive goods and services, increasing efficiency gains, increasing use and development of low-carbon technologies, and reducing non-fossil fuel emissions.