Chapter 20 The role of the internal audit function in fostering sustainability reporting
Restricted access

Corporate governance (CG) is strongly linked to corporate social responsibility and sustainability-oriented strategies. In this scenario, one of the key elements of CG that can help companies to achieve sustainability is the Internal Audit Function (IAF) that assists the board of directors to accomplish corporate objectives. Accordingly, the main purpose of this chapter is to investigate the role of the IAF in relation to sustainability reporting and its involvement in sustainability-oriented strategies. Our methodology is based on the case study research and adopts institutional theory to explain changes occurred within the company analysed. Findings show that the IAF was identified as the "internal key agent", who started and managed the internal process driving toward sustainability reporting. The IAF did not act as an inspector, but served as a "consultant and educator within the organisation, providing technical advices and favouring meetings and discussions within the company on sustainability topics.

You are not authenticated to view the full text of this chapter or article.

Access options

Get access to the full article by using one of the access options below.

Other access options

Redeem Token

Institutional Login

Log in with Open Athens, Shibboleth, or your institutional credentials

Login via Institutional Access

Personal login

Log in with your Elgar Online account

Login with you Elgar account