Tag: ESG

SEC Climate Change disclosure rules

SEC Releases Scaled-Back Final Rules on Climate Disclosures

The Securities and Exchange Commission voted to finalize its rules on climate-change disclosures titled,  “The Enhancement and Standardization of Climate-Related Disclosures for Investors.” In an about face that the SEC began signaling last month, the Commission cut key provisions from the proposal, including a requirement to disclose Scope 3 emissions, Read More

LSU Center for Internal Auditing to Add Cyber, ESG Focus

The LSU Center for Internal Auditing, a university-based internal audit education program, is expanding to include a greater focus on cybersecurity risk and environmental, social, and governance (ESG) issues. In recognition of these changes, the program has been renamed the LSU Center for Internal Auditing & Cybersecurity Risk Management (LSUCIA&CRM). Read More

internal audit and greenwashing

What Internal Audit Needs to Do about Greenwashing Risks

Consumer and investor awareness about sustainability is higher than ever, but misleading claims by enterprises to address this can damage an organization’s reputation. We recently sat down with Ian Beale, VP, Advisory at Gartner, to discuss greenwashing: where organizations intentionally, or not, mislead investors, regulators, and the public about the Read More