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Auditing ESG - Environment, Social, Governance: An overview

The ECIIA’s Risk in Focus 2023 Survey reported that Climate change and environmental sustainability is seen as a top three risk by as much as 37% of CAEs. This is up by two places from last year's survey (2022). In the space of three years this topic has gone from a talking point to a principal item on risk maps and corporate risk registers. No other risk area has shown a bigger year-on-year increase and this is a continuation of a trend: in 2020 a mere 14% of chief auditors put climate change among their top five risks. It's now time to act. But environmental sustainability is just one element that ESG covers!


Do you want to stay ahead of the game and hear more about the topical issues covered by ESG: Environmental, Social, and Governance? This will help you better meet your stakeholders current and future assurance needs.


Our key stakeholders require internal audit engagements that are insightful, forward looking, and go beyond simply preserving value to creating value for our organisations. This course will show you where you can begin to provide effective, professional internal audit assurance on these critical subjects, enabling you to deliver well-received engagements that deliver the insight our boards need.


Businesses that drag their feet on sustainability are jeopardising their futures. The third line therefore has an opportunity to cement its standing and demonstrate its value by “joining the dots” on this risk. Internal audit can assess what exactly it is that the company is doing to ensure its longevity by aligning its mission, values and strategy with the rising sustainability agenda, then flag any gaps between the company's ambitions and what it is doing in practice to fulfil those ambitions.


Who should attend?

This course is designed for chief audit executives, internal audit managers, senior internal auditors and internal auditors involved in planning and delivering assurance engagements in these topical areas. It is also suitable for other professionals in the second line who are interested in finding out more about these subjects.


Course Programme


A focused overview of topical environmental issues, including:

  • climate change

  • waste and pollution

  • resource depletion

  • greenhouse gas emission

  • deforestation



A focused overview of topical social issues, including:

  • employee relations and diversity

  • working conditions, including modern slavery

  • local communities

  • health, safety and well-being



A focused overview of topical social issues, including:

  • board diversity and structure 

  • executive remuneration 

  • bribery and corruption 


We will consider objectives and risks - both threats and opportunities and the Board’s assurance needs in each of these areas.


The course includes facilitator input, topical examples, short practical discussions and exercises to reinforce the learning and build upon your existing knowledge.

CPE competency areas covered

Performance (Organizational governance)

Performance (Engagement planning)

Environment (Social responsibility and sustainability)


John Chesshire, CFIIA, QIAL, CIA, CRMA, CISA, has over 23 years' experience working in the internal audit, risk management, business improvement and governance fields. John is a Fellow of the Chartered Institute in the UK, is an Independent Internal Audit Committee Chair and has recently been Chief Assurance Officer for the States of Guernsey. He has delivered many well-received courses to ten Institutes of Internal Auditors across the world and his other recent clients include FTSE listed companies, multinationals, central and local government, law enforcement, international charities, professional services companies, and international organisation such as NATO, the OECD and UN Agencies. He is a principal examiner for the Institute of Risk Management and has been a visiting lecturer in the Governance and Assurance Hub at Birmingham City University. He loves internal audit and particularly enjoys working in new and emerging areas of assurance interest.


John Chesshire


Day : 24/11/2023​

09.00 - 16.00 (with 30min lunch break)

CPE Credits: 6


Member 500 EUR 

Non-member 575 EUR






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