Abstract Corporate governance (CG) is strongly linked to corporate social responsibility and sustainability-oriented strategies. In this scenario, one of the key elements of CG that can help companies to achieve sustainability is the Internal Audit Function (IAF) that assists the board of directors to accomplish corporate objectives. Accordingly, the main purpose of this chapter is to investigate the role of the IAF in relation to sustainability reporting and its involvement in sustainability-oriented strategies. Our methodology is based on the case study research and adopts institutional theory to explain changes occurred within the company analysed. Findings show that the IAF was identified as the “internal key agent”, who started and managed the internal process driving toward sustainability reporting. The IAF did not act as an inspector, but served as a “consultant and educator within the organisation, providing technical advices and favouring meetings and discussions within the company on sustainability topics.

The role of the internal audit function in fostering sustainability reporting

Del Baldo Mara
;
2021-01-01

Abstract

Abstract Corporate governance (CG) is strongly linked to corporate social responsibility and sustainability-oriented strategies. In this scenario, one of the key elements of CG that can help companies to achieve sustainability is the Internal Audit Function (IAF) that assists the board of directors to accomplish corporate objectives. Accordingly, the main purpose of this chapter is to investigate the role of the IAF in relation to sustainability reporting and its involvement in sustainability-oriented strategies. Our methodology is based on the case study research and adopts institutional theory to explain changes occurred within the company analysed. Findings show that the IAF was identified as the “internal key agent”, who started and managed the internal process driving toward sustainability reporting. The IAF did not act as an inspector, but served as a “consultant and educator within the organisation, providing technical advices and favouring meetings and discussions within the company on sustainability topics.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11576/2694910
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