Having considered how internal audit can address environmental risks in the first article in this series, this article turns to the second element of ESG, social risk. This can be a sensitive area, and many risks are hard to quantify. But over the last decade, expectations of organizations have evolved significantly, and internal audit has a key role in providing assurance over the risks that this presents.
ESGComplianceSeptember 29, 2022
What internal audit should know about ESG risks: S is for Social
Subscribe below to receive monthly Expert Insights in your inbox
Missing the form below?
To see the form, you will need to change your cookie settings. Click the button below to update your preferences to accept all cookies. For more information, please review our Privacy & Cookie Notice.
Related Insights
-
ArticleComplianceTax & AccountingMarch 04, 2026
2026 annual FBT compliance update with the ATO
In the lead up to the end of the FBT year, Wolters Kluwer hosted the FBT 2026 — Annual Compliance Update webinar. This year’s update focused on electric vehicles (EVs), recent FBT cases, compliance and what attracts the ATO’s attention. -
ArticleComplianceTax & AccountingMarch 04, 2026
Commercial debt forgiveness: unpacking the rules in Div 245
Commercial debt forgiveness addresses the tax consequences when a creditor forgives a debt owed by a debtor. The rules in Div 245 aim to prevent duplication of tax benefits that could otherwise arise when a commercial debt is forgiven. -
ArticleComplianceFinanceTax & AccountingFebruary 16, 2026
BEPS Pillar Two Technology Procurement Guide
The BEPS Pillar Two Procurement Checklist is a practical guide designed to assist multinational enterprises (MNEs) in preparing for the upcoming compliance requirements under BEPS Pillar Two. -
ArticleComplianceLegalDecember 16, 2025
How are HECS debts treated in property settlements?
With the rising cost of tertiary education, it is now common to see sizeable HECS/HELP debts appear in property settlements. A common question that arises is how the Federal Circuit and Family Court of Australia will deal with these debts.
