The ESG Risk Landscape Part 3: Evaluating ESG Risk
This Global Knowledge Brief 'The ESG Risk Landscape Part 2' discusses the implementation, reporting and internal audit's role in Environmental, Social and Governance (ESG) risk.
Part 3 of this series addresses how internal auditors can better identify and evaluate ESG risks within their own organizations, as well as provides real-world strategies employed by internal audit functions currently in the field. Michelle Uwasomba, Principal, Consulting Enterprise Risk Practice, and Shannon Roberts, Principal, Climate Change and Sustainability Services Practice, of Ernst & Young LLP (EY US) share some of their experiences in supporting companies in the development and execution of management programs to identify, assess, and respond to ESG risks (both upside and downside).
This is the thirth and last part of a three-part series on the evolving ESG risk arena and internal audit's roles and responsibilities.