IIA-Australia White Paper - ESG Reporting


Michael Parkinson BSc(Hons), GradDipComp, PFIIA, CIA, CISA, CRMA, CRISC



Topics Explored



White Paper


ESG stands for Environment, Social, Governance and captures the non-financial measures of an organisation. A requirement for Australian organisations to report ESG matters is being introduced. This White Paper discusses how organisations can prepare for this requirement.

Key Points

  1. The move towards reporting environmental impacts is inexorable. Progressively from FY 2025, organisations will be required to report the potential impacts of climate change on their operations. Increasingly, investors are interested in the effect that organisations are having on their environment.
  2. This White Paper explores a general approach to identifying and assessing ESG risks within an organisation’s supply chain.
  3. It discusses selection and reporting of performance measures and obtaining assurance using an approach that works for the full range of ESG risks.

Relevant Industries


Level of Assumed Knowledge