Internal audit is playing an increasingly important role in ESG strategy, reporting, and assurance by leveraging its strengths in independence, systems-thinking, and control testing. A pragmatic ESG review programme should assess regulatory exposure, governance structures, double materiality processes, ESG data controls, and due diligence implementation to ensure organisations are prepared for evolving reporting requirements such as CSRD and CSDDD. Effective ESG assurance requires clear accountability, evidence-based materiality assessments, robust data architecture, and documented workflows that support external assurance readiness. Independent ESG reviews also help organisations strengthen supplier due diligence, improve sustainability reporting processes, and build stakeholder trust while aligning ESG programmes with regulatory expectations and organisational maturity.
Originally Published by Crowe Ireland, on 28 April 2026
Originally Published by Crowe Ireland, on 28 April 2026
