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

Audit Board

Who owns environmental, social, and governance (ESG) in your organization? What does “good” ESG governance and strategy look like, and how are companies integrating it with existing risk and compliance governance structures? Every company wants to know how other companies are handling ESG. Who should own it?

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Integrated ESG Reporting: Lessons Learned From SOX

Audit Board

The US Securities and Exchange Commission (SEC) estimates the proposed Environmental, Social, and Governance (ESG) related climate risk disclosure requirements may cost US companies in aggregate somewhere between $3.9 When comparing the anticipated climate risk disclosure costs to SOX, the amounts do not seem as burdensome.

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Don’t Be Fooled — UK Audit Reforms Might Be Tougher Than You Think

Audit Board

Much like the scandals of WorldCom , Tyco International, and Enron that precipitated action across the pond, we’ve had to learn our own hard lessons through the failures of Carillion, BHS, and Thomas Cook. Many have voiced surprise not to see a form of UK SOX in government proposals. . But will reforms go far enough?

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ESG Regulations Guide: Decoding the US, UK, and EU Climate Rules

Audit Board

With the rise of each new question or headline about environmental, social, and governance (ESG) risks and regulatory requirements, your organization expects you to have answers. AuditBoard’s ESG Regulations Guide was developed to summarize existing and emerging ESG disclosure regulations and proposals from the US, UK, and EU.