Internal audit´s role in ESG : businesses are facing a new challenge : ESG risk

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<title>Internal audit´s role in ESG</title>
<subTitle>: businesses are facing a new challenge : ESG risk</subTitle>
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<abstract displayLabel="Summary">Environmental, social and governance (ESG) issues are becoming increasingly relevant for all organizations today. Companies understand that embracing ESG enhances their ability to secure limited talent, strengthen the employee experience, attract loyal customers and raise capital. ESG has gone from a nice-to-have to an integral piece of long-term financial success. As a result, sustainability is generating a new type of risk: ESG risk. Companies have begun reimagining their governance structures over ESG, creating executive steering committees and making strategic decisions about commitments, actions and disclosures. Companies are also adjusting business risk strategies and risk-appetite statements making sure roles and responsibilities are fully transparent across all three lines of defense</abstract>
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