The IIA released a new knowledge brief that discusses the major environmental, social, and governance frameworks, along with regulatory concerns and reporting initiatives, to provide a reliable roadmap for internal audit’s ESG journey. The knowledge brief discusses the major frameworks being used to manage ESG risk, along with regulatory concerns and reporting initiatives. The intent is to offer practitioners perspective on the ESG landscape and provide a roadmap for internal auditors as they solidify their role in their organizations' ESG journeys. Contents:
Introduction: a) Demands, necessity drive ESG interest; b) Internal audit has ability to address ESG issues
Planning for the Future: Pace of change brings multiple challenges
Tracking the Regulatory Environment: a) Change driven by more than ESG; b) Capital markets looking at value; c) National regulatory concerns ; d) EU financial-sector initiatives
Choosing Reporting Frameworks: Recent developments and dynamics
Conclusion: Internal audit faces risk and opportunity
Learn more in the link below (English and members only)
