可持续性数据的内部控制

Internal control oversustainability data:summary report. Drawing on the opinions of approximately50 ACCA and Institute of Internal Auditors(The IIA) members together with over 900survey respondents, this report considershow this is progressing and the state of play. The strategic importance for action Three key messagesfrom this research: There is a real opportunity for accountancy, finance and internalaudit professionals to engage in the sustainability-related agendaand to deliver strategically important and meaningful work andmake a strong contribution to sustainable businesses which areessential for the future of the capital markets, the global economyand the planet. ■The nature of the processflows related to sustainabilitydata require a reappraisal ofthe accepted internal controlconcepts to ensure that they canbe applied appropriately. How we see it now 2025, as with some of the preceding years, has been a time ofgreat uncertainty and challenge for many entities. The short-termnature of many of the challenges may well have relegated someof the more medium-term issues, including sustainability-relatedrisks and opportunities, to a less strategic focus. These issuesremain pressing, and entities need to grasp them. ■A successful implementation ofinternal control over sustainabilitydata fundamentally relies uponthe executive and managementof the entity establishingsustainability objectives as corestrategic objectives monitoredby robust key performanceindicators (KPIs). Sustainability is a muti-dimensional issue. It represents threeinterconnected domains, environmental protection, social equityand economic viability each surrounded by governance in atransition to a sustainable business model that ensures thatnobody is left behind. ■Data ownership that embracesinternal control must beestablished, especially in areaswhere control consciousnessis not fundamental to personalconduct and all those involvedin internal control need theappropriate skill sets. ‘As entities increasingly bring sustainability-related objectives into theirperformance management and external reporting systems, so the requirementto ensure trust in such data requires the application of the concepts of internalcontrol beyond the traditional.’ For either, or both, performance management and externalreporting to be effective the data upon which they are based mustbe trusted and reliable. The necessity of establishing effectiveinternal control. That this is a requirement was reflected in thesurvey results in this research with 63% of the respondentsindicating a high or very high requirement, which contrasted with49% who gave a similar rating to the existence of leadershipsupport for this and 29% who felt that there was an adequate levelof internal control at present. The reality that sustainability is an issue that must be addressedfrom an entity-wide strategy which cascades through keyperformance indicators which deliver both performancemanagement and external reporting outcomes. The challenges in establishing effectiveinternal control The survey respondents indicated that there were severalsignificant challenges in establishing internal control oversustainability-related data. They ranked a series of potentialchallenges as shown below. The roundtable participants shared a similar view. They citedan immaturity of data which was frequently being used forpurposes for which it was not originally intended with dataowners who were less conversant with the requirements of therole and the consequent importance of internal control thanwould be expected for those who look after financial data. ‘The nature of the processflows related to sustainabilitydata require a reappraisal ofthe accepted internal controlconcepts to ensure that theycan be applied appropriately.’ Implementation The combination of each of these challenges means that theapplication of internal control over sustainability-related datarepresents a journey, one which accountancy and finance inconjunction with internal audit professionals are well placed toadvise and assist with. The nature of internal control over thisdata is subtly different from that in relation to financial data.This difference requires the expertise and experience of theprofessionals of ACCA and The IIA to examine and interpretthe data requirements to achieve effective internal control. A lack of skills and knowledge was perceived by the roundtableparticipants to be a factor across all areas of an entity. From theboard and executive level who frequently did not appreciate thetrue nature of the sustainable business transition, to those withresponsibilities in each of the three lines of The IIA’smodel; thegoverning body, management and internal audit. This problemwas exacerbated by many entities having only one or twopeople with responsibility for sustainability-related issues whowere, as a result, frequently overstretched. An action plan is available in the main report which suggestspotential strategi