In verband met onderhoud is het tijdelijk niet mogelijk om in te loggen in het Ambition Model. De onderhoudswerkzaamheden vinden plaats tot en met 5 januari 2026. Onze excuses voor het eventuele ongemak. Due to scheduled maintenance, it is temporarily not possible to log in to the Ambition Model. The maintenance activities will continue until 5 January 2026. We apologise for any inconvenience this may cause.

Embedding ESG and sustainability considerations into the Three Lines Model

Embedding ESG and sustainability considerations into the Three Lines Model

The World Business Council for Sustainable Development and The IIA collaborate to offer practical suggestions and examples for integrating sustainability considerations into the key roles and responsibilities within The IIA's Three Lines Model. This paper considers how environmental, social, and governance (ESG) threats and opportunities should be embedded into the Three Lines processes to ensure efficient and effective risk management and internal oversight.