TFL Vsebine / Revija SIR*IUS

Internal Audit Role in Sustainable Business

Z zahtevami trajnostnega poslovanja se že ali se bodo kmalu soočale vse organizacije – zaradi podnebnih sprememb in s tem ambicioznih ciljev EU-ja in v svetu o znižanju toplogrednih plinov z znatnim zmanjšanjem porabe energije in prehodom na nizkoogljične vire, s podaljšanjem življenjske dobe proizvodov, s krožnim gospodarstvom; zaradi večjih pritiskov za socialno pravičnost in s tem skrbi za partnerje v celotni oskrbni verigi, zaradi sprememb vrednot potrošnikov, poudarka na lokalnih, sezonskih in kakovostnih proizvodih z daljšo uporabnostjo. Nekatere organizacije so že aktivne na poti trajnosti, druge bodo k temu dodatno spodbudili predpisi, dajatve, dražji energenti in surovine, spremenjeni trgi in transportne poti. Notranja revizija naj bo v teh prizadevanjih proaktivna. Preveritev upoštevanja trajnostnih vidikov naj se vključi v vsak posel dajanja zagotovil. S svetovanjem naj pomaga na poti trajnosti. V prispevku je predstavljen nabor potrebnih znanj in veščin za izpolnjevanje teh nalog ter možna področja poslov na podlagi pomembnih trajnostnih tveganj organizacije.

Organizations are already or will soon be faced with the requirements of sustainable business operation. Due to climate change and the related ambitious targets at the EU and global levels for reducing greenhouse gases by significantly reducing energy consumption, switching to low- carbon resources, extending product life, and circular economy; due to greater pressures for social justice, thus caring for partners throughout the supply chain; due to changes in consumer values and, consequently, due to emphasis on local, seasonal, quality products with longer useful life. Some organizations are already active on their path to sustainability, others will be further encouraged to do so by regulations, levies, more expensive energy and raw materials, changed markets and transport routes. Internal audits should be proactive in these efforts. Verification of compliance with sustainability aspects should be included in any assurance engagement. It should help companies on their path of sustainability through counselling. In this paper, I present a set of necessary knowledge and skills to fulfil these tasks, and possible areas of internal audit engagements based on the significant sustainability risks of the organization..