The main purpose of this chapter is to investigate the role of the IAF in relation to sustainability reporting and examine whether this department or figure may eventually be involved in the definition of sustainability-oriented strategies. Since the introduction of the NFD created the momentum for the implementation of corporate reporting on ESG aspects also among companies that never disclosed their approach toward sustainability, this circumstance seemed the most appropriate when to study the influence of the IAF in guiding, stimulating or dampen the shift toward sustainability. Among Italian listed companies that started reporting after 2017 for the first time, we found a case study (that provides interesting insights to elucidate the activities performed by the IAF during and just after the preparation of the first sustainability report. In details, the case study helps answer the following questions: how does the IAF supportESG/sustainability reporting and does the IAF trigger sustainability-oriented strategies?

The role of the Internal Audit function in fostering sustainability reporting

S. Aureli;
2021

Abstract

The main purpose of this chapter is to investigate the role of the IAF in relation to sustainability reporting and examine whether this department or figure may eventually be involved in the definition of sustainability-oriented strategies. Since the introduction of the NFD created the momentum for the implementation of corporate reporting on ESG aspects also among companies that never disclosed their approach toward sustainability, this circumstance seemed the most appropriate when to study the influence of the IAF in guiding, stimulating or dampen the shift toward sustainability. Among Italian listed companies that started reporting after 2017 for the first time, we found a case study (that provides interesting insights to elucidate the activities performed by the IAF during and just after the preparation of the first sustainability report. In details, the case study helps answer the following questions: how does the IAF supportESG/sustainability reporting and does the IAF trigger sustainability-oriented strategies?
2021
Handbook of Sustainability-driven Business Strategies in Practice
352
369
S. Aureli, M. Del Baldo, R. Lombardi
File in questo prodotto:
Eventuali allegati, non sono esposti

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/849796
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 0
  • ???jsp.display-item.citation.isi??? ND
social impact