Corporate Social Responsibility (CSR) includes an organization's voluntary commitment to social, environmental, and ethical practices that contribute to sustainable development. Many organizations now report on their sustainability initiatives and performance.
According to IIA guidance, internal auditors:
✅ Can provide independent assurance on sustainability reporting and CSR disclosures,
✅ Evaluate the processes and controls around the collection, analysis, and reporting of CSR-related information,
✅ Help ensure the credibility, accuracy, and completeness of sustainability reports, enhancing stakeholder trust.
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Kozy
1 week, 2 days agof30b972
11 months ago