Advancing ESG Disclosure Expectations: The Role of Internal Audit

Christine Robinson
Christine Robinson Deloitte & Touche LLC
Michael Schor
Michael Schor Deloitte & Touche LLC

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Christine Robinson is partner within Deloitte’s Sustainability & ESG services team with more than 17 years of professional experience. For the last nine years, Christine has worked with clients on advancing their sustainability initiatives through sustainability materiality assessments, data processes and controls, reporting, assurance, climate risk analysis, and supply chain initiatives. Her professional experience also includes an assignment to the Sustainability Accounting Standards Board (SASB) where she assisted SASB with their market adoption initiatives. She holds SASB’s Fundamentals of Sustainability Accounting (FSA) credential, designed to help professionals understand the link between material sustainability information and financial performance. She began her career in the Audit and Assurance practice and is a Certified Public Accountant (CPA and Certified Global Management Accountant (CGMA).

Michael Schor is a Partner in Deloitte’s Risk & Financial Advisory practice, where he focuses on providing internal audit services to leading organizations. Michael has over 20 years of experience advising Deloitte’s largest clients on all elements of the internal audit lifecycle, including risk assessments, audit planning and execution, and reporting to Audit Committees and key executive stakeholders. Michael advises our domestic and international clients on all matters of internal controls, including information technology, regulatory matters, risk management issues, and control and compliance management processes. Michael has performed these services for a variety of multi-national organizations with operations around the globe. In addition to Michael’s responsibilities delivering risk-based services to market leading clients, he is also leading Deloitte’s efforts around the modernization of key 3rd line of defense functions. This includes the People, Process, and Technology considerations that are required to keep pace with rapidly evolving organizations and the emerging risks associated with these changes. Specifically, Michael focuses on HOW internal audit functions execute, as well as WHAT internal audit functions focus on. Michael has authored a number of whitepapers, including a recent focus on “Internal Audit and the Intangibles.” This series highlights internal audit’s role in key priority areas such as Diversity, Equity and Inclusion (DEI), and Environmental, Sustainability and Governance (ESG). Michael has also written on automation technologies and the impact on internal audit departments, including “Auditing the Risks Associated with Disruptive Technologies” and “Adopting Automation in Internal Audit.” Michael is also a frequent speaker on these topic, having presented at various Institute of Internal Auditors (IIA) meetings and industry events targeted at internal auditors. Michael holds a Masters in Business Administration from New York University’s Stern School of Business with concentrations in Finance, Global Business, and Leadership & Change Management. Michael is a Certified Public Accountant in the State of New York and New Jersey, a Certified Internal Auditor, and a Certified Information Systems Auditor, and is a member of the American Institute of Certified Public Accounts, the Institute of Internal Auditors, and the Information Systems Audit and Control Association.


Description

The Environmental, Social, and Governance (ESG) disclosure landscape is advancing rapidly. Join us as we discuss the increasing expectations on companies, what is on the horizon, and how companies should be preparing. Specifically, we will explore the role of internal audit in ESG governance, data processes, and controls and the opportunity to lead within the organization.

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