NEW! Internal Audit’s Role in ESG Reporting: Independent assurance is critical to effective sustainability reporting
It is clear that strong governance over environmental, social, and governance (ESG) issues — as with effective governance overall — requires alignment among the organization’s principal players. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters. This paper provides an overview of risks related to ESG reporting, along with context on the growing sustainability movement. It also outlines how internal audit can support ESG objectives and add value.