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Leveraging the significant knowledge gained in the application of ICIF to financial reporting over the past two decades, this guidline introduces “internal control over sustainability reporting” (ICSR) into the internal control lexicon. The new study references and expands on a 2017 study by three of the co-authors, “Leveraging the COSO Internal Control—Integrated Framework to Improve Confidence in Sustainability Performance Data,” which helped to spur the journey toward consistent standards and frameworks to achieve sustainability goals.

This Maturity Model for Governance (the Maturity Model) is intended as a governance tool to be used in mapping the level at which the organisation is managed. Using the model may provide insight into the organisation’s current situation and create a basis for improvement, and thus contribute to the organisation’s achievement of goals.

The concept of an organization’s risk appetite is a fundamental element to healthy governance. Yet it is typically focused primarily on financial risk considerations. How should the growing focus on non-financial risk, including ESG, influence how organizations view their risk appetite, and what can internal audit do to support that examination?

Auditing a Digital Insurance World

The report underscores the vital role Internal Audit plays in this ESG management.