News ESG - Challenges and tools for internal audit

The role of internal audit in the ESG domain is evolving rapidly. IIA Netherlands has previously published a report, which is now available in English. With this publication, IIA Netherlands provides deeper insight into the challenges and offers practical guidance on how to address them.

In 2021, IIA Netherlands released a report on Climate Change and Environmental Risk. Even then, it was noted that this area was still very much in development. Risk in Focus 2025 shows that this risk has only grown in importance and will continue to do so. To exchange experiences, a dedicated Professional Practice Group “Climate Change – Sustainability” was established within IIA. From this group came the initiative to repeat and broaden the 2021 study.

We now see that climate change is no longer treated in isolation but is considered part of the broader spectrum of ESG risks. ESG topics such as biodiversity, social inequality, and governance are addressed in an integrated manner, both in legislation and in organizational implementation.

In the translated report “ESG – Challenges and Guidance for Internal Audit”, IIA Netherlands equips internal auditors with tools to engage with ESG issues. The publication not only offers reflection and interpretation but also includes practical examples: twelve organizations from various sectors share how they have embedded ESG in their audit work. This makes the report relevant at both a strategic and operational level.

IIA-members can download the report “ESG – Challenges and Guidance for Internal Audit”