This knowledge brief discusses the major frameworks being used to manage ESG risk, along with regulatory concerns and reporting initiatives.
IIA global has made a series of knowledge briefs explaining how the need for independent assurance on the design and efficacy of ESG-related processes and controls will soon be essential to the work of internal audit. As such, internal auditors should be prepared to act confidently and authoritatively, proving their critical role in ensuring data completeness and accuracy.
It also 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.
As a member of IIA you can download the reports for free:
The ESG Landscape Part 1: Understanding ESG Reporting Standards in 2022 and Beyond
The ESG Landscape Part 2: Implementation, reporting, and internal audit’s role
The ESG Landscape part 3: Evaluating ESG Risk