anorais a manufacturing company that has been operating for many years that located in surabaya City. In the development of its operational activities, anorais always assure the quality produced to ensure the existence of stakeholders and investors. However, in order to increasing productivity for the sustainability of stakeholders and other parties, anorais asked the internal audit team to be able to carry out audit plans related to climate change - risk in order to present the information one step further that can be provided as input to companies to be able to better manage material materials. For your information, risk related to climate change is one of the phenomena that investors and other parties pay attention to find out how company can manage assets and environmental conditions become more stable and harmonious. For internal audit, this is a challenge in conducting a series of audit activities where they must collect more information related to this matter.

question:

1. make a description of the model as a visual output to communicate information to stakeholders, investors, and others, and provide an explanation and overview of the model you created. (In this model, based on your opinion, what is the potential for the company's sustainability in the face of unpredictable environmental conditions to allocate the maintenance costs and other expenses necessary to support the productive performance of the company).

2. Prepare a strategic plan to analyze the risks that may occur in the natural conditions around the company that provide uncertainty based on the risk management of the COSO ERM Framework 2017.