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Harmonizing Sustainability and Resilience: The Integral Role of Internal Audit in ESG Implementation—A Review

Spyridon Lampropoulos · Georgios L. Thanasas · Alexandros E. Garefalakis · Ioannis Passas

21 citations0/0 files storedInternational Journal of Financial Studies

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This comprehensive literature review delves into the dynamic role of Internal Audit (IA) in addressing sustainability, resilience, and Environmental, Social, and Governance (ESG) considerations within organizations. It addresses two fundamental inquiries: Firstly, it examines how Internal Audit actively contributes to an organization's sustainability and resilience initiatives through the effective implementation of ESG strategies. Secondly, it investigates methods for quantifying the additional value generated by ESG implementation. The review underscores the pivotal role of corporate responsibility (CR) and sustainable responsible investment (SRI) in shaping the value proposition of ESG practices. Synthesizing diverse research findings, the review reveals that robust ESG practices not only foster enhanced profitability but also bolster market value. Significantly, it underscores the indispensable role of Internal Audit in effectively navigating the complex and evolving ESG landscape, thereby ensuring organizational resilience and sustainable growth.

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2021The PRISMA 2020 statement: an updated guideline for reporting systematic reviews 2009Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement 1995Toward a New Conception of the Environment-Competitiveness Relationship 2009The PRISMA statement for reporting systematic reviews and meta-analyses of studies that evaluate health care interventions: explanation and elaboration 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 2003Corporate Governance and Equity Prices 2015ESG and financial performance: aggregated evidence from more than 2000 empirical studies 2010Does Corporate Social Responsibility Affect the Cost of Capital?

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