ESG and the Role of Internal Audit

Purpose

This White Paper has been written to build on IIA-AustraliaWhite Paper ‘The Benefits of Addressing ESG Risk’ (De Negri, 2022). It outlines the role internal audit can play supporting the growth of ESG outcomes for stakeholders.

The WhitePaper specifically focuses on how internal audit can provide support with foundational skills, knowledge and experience.

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Definition

The acronym ESG refers to the three distinct, but congruent, pillars of organisational sustainability: “Environmental, Social and Governance”. These issues go well beyond the traditional considerations of financial stability.

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Background

The IIA-Australia White Paper ‘The Benefits of Addressing ESG Risk’ outlined reasons why organisations should have a sharp focus on ESG, and the benefits holistic assessments in this space can have on companies and the wider global community. This White Paper explores the role internal audit can play by developing, driving, supporting and assuring growth of ESG,

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p/o Virginie Gastine Menou

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