With the Omnibus package under discussion, ESG reporting is more important than ever. Reliable internal control systems are key to ensuring transparency and accountability in sustainability disclosures.
IIA Spain, in collaboration with the main stakeholders, has released “Internal Control over Sustainability Reporting (ICSR)”—a practical guide highlighting the vital role of internal audit and other important players in the ESG reporting process. The guide provides concrete examples and insights to support organisations in strengthening their internal control frameworks.
📖 Read the full guide here.