Vacatures Auditors en Accountants

Internal audit has pivotal role in ESG reporting

Bron: Journal of Accountancy - 07 juni 2021

Amid the growing momentum toward increased organizational disclosure of environmental, social, and governance (ESG) information, internal audit has a pivotal role to play in driving organizational value related to these issues.

Interest in these issues has increased in the United States, with the SEC exploring potential regulation amid a reckoning on diversity, equity, and inclusion (DEI) issues over the past year. In many areas outside the United States, ESG regulations already have been established.

Even where regulations don’t exist yet, investors and the public are demanding information on these topics. Anthony Pugliese, CPA/CITP, CGMA, president and CEO of The Institute of Internal Auditors (IIA), said organizational value is going to be affected by these disclosures.

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