Organizations around the world routinely struggle to capture important sustainability information and consistently report on their sustainability efforts. Indeed, the absence of uniform, global reporting standards has vexed organizations and meant inconsistencies and frequent gaps in reporting and measurement of nonfinancial information related to ESG and sustainability. A significant step forward was the release of the first round of standards from the International Sustainability Standards Board (ISSB). This issue of Tone at the Top will discuss the new standards and how internal auditors can help boards make sense of them.
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