​IIA Bulletin: New Regulatory Focus on ESG Reporting

Internal audit practitioners should be prepared to act quickly in response to an announcement by the U.S. Securities and Exchange Commission about increased enforcement efforts on climate and ESG-related disclosures. As providers of independent assurance on risk management, internal auditors have an obligation to alert stakeholders to best practices and compliance vulnerabilities in this emerging risk area. The IIA provides questions practitioners should be asking to assess the completeness, accuracy, timeliness, and relevance of ESG reporting.

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