Exploring Contextual Factors Shaping Internal Audit’s Engagement in Sustainability Practices: A Semi-Systematic Literature Review
Sustainability and Environmental Economics: 45ENV 2025
Sustainability has become a key element of modern business, and with recent regulations, particularly at the European Union level, reporting on sustainability is gaining increasing importance. For sustainability information to be relevant, reliable, credible, and timely, internal controls over sustainability reporting and their effectiveness become…