Format: On-demand
Environmental, Social, and Governance (ESG) data has become critical in evaluating an organization’s social and ecological impact. As global awareness of climate change, social injustices, and corporate governance issues increases, there is a greater demand for transparency and accountability from organizations. Stakeholders, including investors, customers, employees, and regulators, recognize the importance of ESG disclosure as a means of accountability.
As is the case with any reporting and disclosure, quality data is necessary. Sustainability data encompasses many types of data that reflect an organization's impact on environmental sustainability, social responsibility, and governance practices.
This course will focus on the implications of these items through the lens of the internal audit profession.