This is the second of a three-part series on the evolving ESG risk arena and internal audit's roles and responsibilities.
The ESG Risk Landscape Part 2: Implementation, Reporting, and Internal Audit's Role
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 in support of their organizations' ESG efforts. In Part 2 of this series we examine implementation, reporting and internal audit's role.