ESG - Challenges and tools for internal audit

The role of internal audit in the ESG domain is evolving rapidly. IIA Netherlands previously published a report on this topic in Dutch, which has now been translated and made available in English.

This publication supports auditors in delivering added value on key ESG risks such as climate, biodiversity, social impact, and governance. It provides insight into developments, including regulatory requirements such as the CSRD, and offers practical guidance for conducting ESG-related audits. Drawing on an extensive survey, literature review, and twelve good practices from the field, the report highlights both opportunities and potential pitfalls.