Key Questions for Audit Committees Overseeing Sustainability-Related Disclosure

Published on: May 19, 2023

Published by: IFAC

Since many professional accountants serve on and are accountable to audit committees, the International Federation of Accountants (IFAC), has released Key Questions for Audit Committees Overseeing Sustainability-Related Disclosure to prepare audit committees with effective questions to ask when overseeing sustainability and ESG related disclosures.

The key questions for audit committees cover:

  • Roles and responsibilities across the organization
  • Data collection, processes and controls
  • What’s being reported?
  • Audit and assurance

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