7月14日，日内瓦: 今天, the World Business Council for Sustainable 发展 (WBCSD) and The Institute of Internal Auditors (IIA) release Embedding ESG and sustainability considerations into the Three Lines Model, which helps organizations to identify appropriate structures and processes that best support the achievement of sustainability and ESG objectives to create and protect value.
The guidance document presents perspectives based on insights from WBCSD’s member companies and subject matter experts on governance and risk management. It highlights the internal and external factors driving the integration of ESG and sustainability into decision-making. It provides suggestions on how to bring these considerations into the roles and responsibilities of the “Three Lines” – the governing body, 管理及内部审核.
As companies navigate complex risk environments marked by heightened levels of scrutiny on the "governance” elements of ESG, the document provides recommendations and key questions to serve as the basis for increased integration of ESG and sustainability considerations in governance, 战略和内部控制. The guidance is intended for corporate boards, C-suite executives and internal control functions to strengthen corporate governance and risk management practices in sustainability.
IIA的三线模型, which the guidance is based upon, is a timely update of the Three Lines of Defense. The Three Lines Model provides a refreshed understanding of how key organizational roles work together to facilitate strong governance and risk management. The strength of the model lies in its applicability to all organizations. 今天’s release applies an ESG- and sustainability-related lens to the model so that organizations can strengthen their governance and management processes in sustainability.
Embedding ESG and sustainability into governance and enterprise risk management are key elements of 水务署《2022-2027年策略. These core business practices will help accelerate the system transformations needed to secure a net-zero, nature-positive and equitable future across different value chains.
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