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Embedding ESG and sustainability considerations into the Three Lines Model

Advocacy The IIA Jul 14, 2022

​The World Business Council for Sustainable Development and The IIA collaborate to offer practical suggestions and examples for integrating sustainability considerations into the key roles and responsibilities within The IIA's Three Lines Model. This paper considers how environmental, social, and governance (ESG) threats and opportunities should be embedded into the Three Lines processes to ensure efficient and effective risk management and internal oversight.


The Institute of Internal Auditors

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