According to Deloitte’s December 2022 Sustainability Action Report, 89 percent of executives have reported proactively making strides to drive trust with stakeholders by holding themselves accountable.
COSO Report, Achieving Effective Internal Control Over Sustainability Reporting (ICSR): Building Trust and Confidence Through the COSO Internal Control — Integrated Framework.
Enterprise Risk Management — Applying Enterprise Risk Management to Environmental, Social and Governance-Related Risks.
Actors may include the employees, human resources, and process performers within an organization.
An ESG materiality assessment is a process in which companies engage with key stakeholders to understand ESG priorities and align with the business strategy and leading measurement and reporting standards. See Deloitte's May 26, 2022, Heads Up for more information about ESG materiality considerations.
The Role of Auditors in Company-Prepared ESG Information: A Deeper Dive on Assurance.