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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.



Training Course Trainers Training Dates
1-day Seminar: Internal Review of Sustainability Report: Internal Auditors and Partners in Sustainability Reporting
Trainers from EY Singapore
Praveen Tekchandani
Sing Hwee Neo
Nhan Quang
Jo Tay

NEW! Fifth Run - 20 Oct 2023

NEW! 1-day Seminar: Introduction to Business Sustainability and Carbon Reporting Standards   9 Nov 2023
Please contact IIA Academy at iia-academy@iia.org.sg for any queries.



Past Webinar

Date Topic Speaker
14 Apr 2022 (Live Streaming) Sustainability Auditing: The Evolving Trend
Stephen Ching
Group Head, Internal Audit,
Singapore Technologies Engineering Ltd and
Governor of IIA Singapore
Recording of Webinar
Refer to the responses from the webinar's Q&A session here


Featured Articles

Internal Audit’s Role in ESG Reporting
The Business Times on 23 March 2023

by Mr Stephen Ching, Governor of the Board at The Institute of Internal Auditors Singapore,
and Senior Vice-President and Group Head, Internal Audit, at ST Engineering


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

Tone at the Top: A Watershed Moment in Sustainability Reporting   Understanding the New Audit Landscape, From ESG to Cyber Risk   Achieving Effective Internal Control of Sustainability Reporting (ICSR)   Embedding ESG and sustainability considerations into the Three Lines Model
The ESG Risk Landscape, Parts 1-3   IIA Bulletin: ISSB Issues Global Climate And Financial Sustainability Disclosure Standards   Prioritizing ESG: Exploring Internal Audit’s Role as a Critical Collaborator   Internal Audit’s Role in ESG Reporting
Knowledge Centre:
ESG Resources
  The International Professional Practices Framework (IPPF)        


More details can be found on IIA Global's webpage here.


Resources from SGX RegCo

    SGX Rulebooks
Climate and Diversity: The Way Forward (15 Dec 2021)   Starting with a Common Set of Core ESG Metrics (15 Dec 2021)    


External Resources

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


Reading List

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)
Guide to Applying ERM to ESG-related Risks (Oct 2018) – FULL
Guide to Applying ERM to ESG-related Risks (Oct 2018) – EXECUTIVE SUMMARY
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





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