‹ Takaisin

Internal Audit and ESG criteria

Companies’ increasing awareness of their social responsibilities –also called sustainability– in relation to their performance in managing the environmental, social and governance (ESG) factors, requires them to include these aspects in their business models and investment strategies and to assess their impact on profitability, liquidity, reputation and relationship with wider society, among other factors.
Just as society demands greater transparency from businesses, internal auditors must seek to reassure our stakeholders by incorporating these specific ESG criteria into our risk analyses and acquiring the necessary skills to enhance our capacity in this area.

This document has been split into two parts. The first will develop the definitions and identify the fundamental aspects of each of the E, S and G factors in terms of strategy and governance, risk management and establishing the reporting framework. The second part will focus on the process of Internal Audit work on ESG criteria by considering the approaches, tests and indicators that can be used as reference.

Dokumentti löytyy jäsenosiostamme.

(Kirjaudu sisään theiia.fi sivun ylälaidasta, kohdasta JÄSENALUE. Dokumentti löytyy kohdasta Ladattavat tiedostot. Pääset Ladattavat tiedostot -kohtaan menemällä jäsenaluekirjautumisesi jälkeen sivua alaspäin.)