5.6 ESG Audit Strategy: Challenges and Considerations
Environmental, Social and Governance (ESG) has become increasingly important for organizations with significant attention from multiple stakeholders, including regulators, investors, senior management and the Board. As a result, the onus is on Internal Audit to develop and implement a comprehensive strategy to ensure appropriate coverage of ESG related processes and controls across the organization. Given the complexity, criticality and broad nature of this topic, what are key practical considerations when implementing a holistic Internal Audit ESG Strategy?
Given that ESG is currently an area that is top-of-mind for Audit Committees, the attendees will certainly benefit from the session and will be able to apply the learning in their respective audit departments.