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Who Owns ESG Today? Second Line Evolution and the Integrated Reporting Imperative

Audit Board

SEPTEMBER 7, 2023

Further, given the cross-functional nature of ESG program management, contributors from different areas of the business — all with their own domain experience — are now required to collaborate more than ever. Who owns environmental, social, and governance (ESG) in your organization? Who should own it?

Compliance 52
Compliance Start-ups Specific Risk Marketability 52
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Enterprise Risk Management (ERM) Fundamentals

Audit Board

AUGUST 8, 2023

As the discipline of risk management evolved, organizations and practitioners realized that the previous approaches to risk management — which often relied on business units to manage their own risks and mitigation plans — were allowing risks to pass through the gaps between silos.

Compliance 52
Compliance Start-ups Technology Marketability 52
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