This guide has been developed by ACCA with the support of Deloitte and the ECIIA. It is part of the series issued by ACCA on Professional Accountants changing business for the planet.
The insights and guidance have been gleaned from desk-based research and from contributors, who have participated in a number of roundtables and interviews.
We want to thank the ECIIA representatives: Massimiliano Turconi, CAE at Ferrero and ECIIA Board Member, Marco Rozenberg, CAE Booking Holdings, and Daniel Romero Cardeña, Head of Internal Control Repsol Group.
The paper explains the role of internal and external auditors on sustainability assignments and provides examples with natural capital management, audit, and assurance expertise to support the appreciation of the issues and provoke further thinking. The examples reflect real-world sustainability issues, which are often complex.
This publication has been issued in the context of the new Corporate Sustainability Reporting Directive proposed by the European Commission and the paper will be presented in a webinar with Accountancy Europe and a representative of the DG Fisma on April 29.