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Implementation, reporting, and internal audit’s role

Part 3 of this series addresses how internal auditors can better identify and evaluate ESG risks within their own organizations, as well as provides real-world strategies employed by internal audit functions currently in the field.

This document outlines key questions to understanding why the cyber security perimeter has expanded, its connection with other risks, the greatest threats, the costs of a cyberattack and what can help to mitigate it.

This document has been split into two parts. The first will develop the definitions and identify the fundamental aspects of each of the E, S and G factors in terms of strategy and governance, risk management and establishing the reporting framework.

Senior management is responsible for strategic management in the implementation of ESG objectives: it defines the actions to be taken and designates those responsible for carrying them out.