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Publications & Perspectives
3 ATTRIBUTES OF ESG REPORTING That Differ from Financial Reporting

INTRODUCTION

The author suggests there are three core attributes of sustainability reporting that differ from financial reporting and disclosures. 

  • Control and Influence
  • Quantitative and Qualitative
  • Retrospective and Prospective

Accountants, internal auditors, and assurance providers and others with experience in financial reporting and disclosures are becoming more involved in ESG reporting[1] and disclosures. There are already professionals who have involved in sustainability programs, reporting and reviews as they have evolved.  Understanding these can help bridge the gap.  It can also improve the effectiveness and efficiency of organization’s governance, strategy, risk management – as well as financial performance and positive impact in non-financial areas.

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Risk-Based EHS Audit Planning: Knowledge Brief from the IIA

The IIA’s EHS Audit Center publishes Doug’s Knowledge Brief on risk-based annual EHS Audit Planning.  Why it’s a good time to reconfigure your program, and the risks of not doing so. 
 (IIA EHS Audit Center Members) for more.  If not a member, join – or contact us for guidance in your annual EHS audit plan

Measure EHS Audit Program Performance? Here’s How.

EHS Audit Performance Metrics Knowledge Brief.  Industry survey and Doug’s distinctive perspectives can help drive next year’s audit plan.

Environmental Fraud – First Time in Bloomberg BNA

VW got your attention – what took so long?
Insightful and provocative white paper on environmental fraud.
Fraud is any deceit committed by a person or group, for some type of gain, at the expense of others.
This Practitioner Insight outlines how it can occur, and how to prevent and detect it.
If your compliance, management and auditing program doesn’t consider it – it’s not complete.
Click HERE for the Practitioner Insight.

Internal Audit’s Role in Sustainability Accounting Disclosures: Overview

By Douglas Hileman, CRMA, CPEA, P.E 

Douglas presented this topic at the June 2017 Western Division IIA Conference. Douglas Hileman Consulting was also a sponsor of this regional, well-attended event. This white paper was the handout for Douglas's session. For more information, please contact Douglas.

Download white paper here.

Modern Day Slavery – in Corporate Responsibility Magazine

Douglas presented this topic at the June 2017 Western Division IIA Conference. Douglas Hileman Consulting was also a sponsor of this regional, well-attended event. This white paper was the handout for Douglas's session. For more information, please contact Douglas. 

Download white paper here.

Risks & Opportunities from Non-Financial Reporting

BROCHURE: Non-financial reporting (NFR) has far-reaching impact – for compliance, customer relations and business reputation. DHC’s innovative model contrasts how companies are managing NFR, and current expectations. This mis-match poses risk, and leaves opportunities on the table. Download this brochure, which includes a quick 5-question diagnostic - an initial step to find out how your organization is doing.  (Download)