Home > Resources > Sustainability Auditing

Sustainability Auditing

Climate change respects no boundaries. Environmental, Social and Governance (ESG) is a global imperative. Socially responsible companies need to demonstrate to their stakeholders their commitment towards ESG steadfastly.

IIA Singapore is committed to working with stakeholders from the various communities to champion good governance in support of sustainability.


Guide to Internal Review of Sustainability Report

Singapore, 4 November 2022 – IIA Singapore developed the Guide to Internal Review of Sustainability Report’ to provide navigating points for organisations to facilitate their internal reviews of the Sustainability Report. The guide also assists users in their preparation for the review of the sustainability reporting process that applies the guiding principles recommended by the Taskforce on Climate-related Financial
Disclosure (TCFD).

4 Nov 2022: News Release
Guide To Internal Review Of Sustainability Report

 

Sustainability Connect

IIA Singapore is proud to be a partner of Sustainability Connect, a platform jointly launched by City Developments Limited (CDL) and Global Green Connect (GGC) to connect and empower sustainability professionals to meet the growing demand for ESG training.

   

 

Trainings

Training Course Trainers Training Dates
1-day Training: Effective Controls Over Sustainability Reports: Overview of Key Concepts and Navigating Internal Reviews
Steve Young
12 Jan 2026
2 Mar 2026
21 Sep 2026
3 Nov 2026
ESG Certificate: Internal Auditing for Sustainable Organisations

Steve Young

3 - 4 Feb 2026
13 - 14 Jul 2026
5 - 6 Oct 2026
Please visit the respective course webpages for the course details and registration. For any enquiries, please reach out to IIA Academy at iia-academy@iia.org.sg

 

Featured Resources

Date Item Writer / Speaker
23 Mar 2023 Internal Audit’s Role in ESG Reporting
Article published on The Business Times
Stephen Ching
Governor of IIA Singapore
14 Apr 2022 Webinar: Sustainability Auditing: The Evolving Trend
Stephen Ching
Governor of IIA Singapore
 

Recording of Webinar:

Refer to the responses from the webinar's Q&A session here


Frequently Asked Questions

Refer to the list of frequently asked questions here.

If you have any further inquiries, do not hesitate to contact us at iia-academy@iia.org.sg.


 

Resources from IIA Global

IIA Knowledge Centre:
Environmental, Social, and Governance
     
Access the resources here   Assessing Sustainability Readiness   Global Perspectives & Insights: Social/Human Capital/Culture   Global Perspectives & Insights: Sustainability
             
     
The ESG Risk Landscape, Parts 1-3   Understanding the New Audit Landscape, From ESG to Cyber Risk   Internal Audit’s Role in ESG Reporting   Embedding ESG and sustainability considerations into the Three Lines Model
             

 


Resources from SGX RegCo

Visit SGX RegCo webpage here for updates and resources on Sustainability Reporting.


External Resources

     
   
The ESG Checklist for Internal Audit: Guide to Regulations, Risks, and Roles    

 


Reading List

 
The IIA
30 Mar 2023 - COSO Releases New Supplemental Guidance On Achieving Effective “Internal Control Over Sustainability Reporting” (ICSR)
22 Aug 2022 - The IIA Responds to ISSB’s Exposure Drafts on Climate- and Sustainability-Related Disclosures
1 Apr 2022 - IIA Bulletin: ISSB Issues Proposed Global Climate and Sustainability Disclosure Standards
 
Council for Board Diversity
Report On Women’s Representation On Boards (Dec 2021)
 
COSO
Guide to Applying ERM to ESG-related Risks (Oct 2018) – FULL
Guide to Applying ERM to ESG-related Risks (Oct 2018) – EXECUTIVE SUMMARY
 
TCFD
Overview (May 2022)
Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures (Oct 2021)
2021 Status Report (Oct 2021)
Guidance on Metrics, Targets, and Transition Plans (Oct 2021)
Guidance on Scenario Analysis for Non-Financial Companies (Oct 2020)
Guidance on Risk Management Integration and Disclosure (Oct 2020)
Recommendations of the Task Force on Climate-related Financial Disclosures (Jun 2017)
Implementation Guide - Using SASB Standards and the CDSB Framework to Enhance Climate-Related Financial Disclosures in Mainstream Reporting

 


Global Reporting Frameworks