The IIA and World Business Council for Sustainable Development release a new ESG paper.

18-07-2022

There is no net zero without nature. When we speak with CEOs and CFOs, the question is no longer if they should act, but how and if their businesses should be part of the solution. For this, organizations need to embed practical and credible approaches into their business models and across their supply chains. It is critical that material sustainability issues are embedded into business decision-making practices, and governance mechanisms are in place to ensure effective oversight of risk management and controls.

This document, written in collaboration between The Institute of Internal Auditors (IIA) and World Business Council for Sustainable Development, provides guidance on applying The IIA’s Three Lines Model to embed sustainability and ESG considerations in the appropriate structures and processes that support the achievement of business objectives to create and protect value for the organization.

The insights in this document were informed by a series of interviews conducted with 12 member companies, practitioners and subject matter experts and is intended for corporate boards, C-suite representatives within large corporations, and senior management to provide information and understanding on the role of the respective Lines in overseeing the effectiveness of risk management and internal audit processes.

You can find the report here.

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