Sustainability reporting continues to be a fast-evolving area. There has been an uptick in increased regulation over climate-related financial impact and reporting metrics, greenhouse gas emissions and other disclosure requirements that companies report on. Given that at present there aren’t standardized requirements imposed by the SEC, how can internal audit support their companies in their readiness journey and be better prepared to be in compliance with new guidelines?
Learning Objectives:
- Discuss contemporary changes in sustainability reporting and disclosure requirements.
- Describe internal audit’s role in ESG reporting.
- Apply an internal audit approach to conducting a value-added sustainability reporting preparedness review.
- Discuss best practices and common themes for developing a sound controls framework.
CPE: 1
Field of Study: Auditing
Instructional Delivery Method: Group Internet Based
Level: Basic
Prerequisite: None
Advanced Preparation: None