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ESG in 2023: Evolving from Compliance to Value Creation

All Things Internal Audit

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How to Think About the Business Problem at Hand

The business problem at hand in really two dimensions. The policies, processes, and internal controls that need to accompany those metrics against some old, some new. There are some data sufficiency challenges which bring the topic of assurance into the daylight. Does this relate to the two materiality concepts for sustainability disclosure? Absolutely.

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