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Comentadas sobre interpretação de texto | reading comprehension em inglês
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Internal audit’s role in ESG reporting
Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported.
What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters.
Embarking on the ESG journey
Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively.
Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation.
Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls.
Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf
Internal audit’s role in ESG reporting
Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported.
What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters.
Embarking on the ESG journey
Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively.
Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation.
Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls.
Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf
Internal audit’s role in ESG reporting
Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported.
What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters.
Embarking on the ESG journey
Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively.
Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation.
Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls.
Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf
Internal audit’s role in ESG reporting
Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported.
What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters.
Embarking on the ESG journey
Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively.
Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation.
Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls.
Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf
Internal audit’s role in ESG reporting
Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported.
What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters.
Embarking on the ESG journey
Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively.
Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation.
Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls.
Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf
( ) One of the hurdles of ESG issues is that they have been restricted to a single group of experts.
( ) There has been such a great demand for publicizing government efforts towards ESG that reports have become accurate and systematized.
( ) Part of the internal auditor’s job is to be knowledgeable enough in the area of ESG so as to be able to provide solid guidance to those in charge of the administration.
The statements are, respectively:
Judge the following item, based on the previous text.
According to the text, the speculations about extraterrestrial
life started in the late 1800s due to canal-like features
observed on Mars.
Judge the following item, based on the previous text.
The War of the Worlds was a radio drama that told the real
story of an invasion from Mars, panicking countless people.
Considering the previous text, judge the following item.
Although there is a movement of people ditching their
smartphones in order to have what they think is a better life
quality, millions believe digital technology is essential to
everyone’s lives.
Considering the previous text, judge the following item.
It was when Dulcie Cowling was in the park with her two
kids that she took her decision to ditch her smartphone and
then she told her family and friends about it after Christmas.
Considering the previous text, judge the following item.
People who are giving up on their mobile devices believe
they were spending too much time with being connected and
they were missing their real lives because of that.
Considering the previous text, judge the following item.
According to the text, handsets are essential for people
because sometimes healthcare, education and social services
are offered only through smartphones.
Concerning the previous text and its linguistic aspects, judge the following item.
According to the text, in Spain there are villages that were
very important cities during the time of the American Wild
West.
Concerning the previous text and its linguistic aspects, judge the following item.
It can be inferred from the text that many different
productions were made in Almería because its landscapes are
very convenient and diversified.
Concerning the previous text and its linguistic aspects, judge the following item.
In the fifth paragraph, the word “stuntman” means a man
who performs a dangerous action which needs to be done by
someone skilled, especially instead of an actor in a film or
television programme.
Leia o anúncio.
The advertisement
Leia o texto para responder à questão.
When using technology to provide services, practitioner competence and the well-being of the client remain primary. Social workers who use technology to provide services should evaluate their ability to assess the relative benefits and risks of providing social work services using technology (for example, in-person services may be necessary when clients pose a significant risk of self-harm or injurious behavior, are cognitively impaired, require sustained support by a social worker with whom they have an ongoing professional relationship, or are in crisis).
These professionals should also ensure that electronic social work services can be kept confidential. For example, the information provided by the client should only be accessible by those who require access and that the host of the server used for electronic communication agrees to abide by the privacy policies of the social worker. It is important to respect clear professional boundaries – for example, social workers should be mindful of boundary confusion that may result if they disclose personal information about themselves or others in an online setting to which clients have access.
Besides, they should confirm the identity of the client to whom services are provided electronically at the beginning of each contact with the client (examples include confirming a client’s online consent with a telephone call; providing the client with a password, passcode, or image that is specifically for the client’s use when providing consent electronically).
(NASW, ASWB, CSWE, & CS WA Standards for Technology in Social Work
Parctice. www.socialworkers.org, 2017. Pp 11-12. Adaptado)
Leia o texto para responder à questão.
When using technology to provide services, practitioner competence and the well-being of the client remain primary. Social workers who use technology to provide services should evaluate their ability to assess the relative benefits and risks of providing social work services using technology (for example, in-person services may be necessary when clients pose a significant risk of self-harm or injurious behavior, are cognitively impaired, require sustained support by a social worker with whom they have an ongoing professional relationship, or are in crisis).
These professionals should also ensure that electronic social work services can be kept confidential. For example, the information provided by the client should only be accessible by those who require access and that the host of the server used for electronic communication agrees to abide by the privacy policies of the social worker. It is important to respect clear professional boundaries – for example, social workers should be mindful of boundary confusion that may result if they disclose personal information about themselves or others in an online setting to which clients have access.
Besides, they should confirm the identity of the client to whom services are provided electronically at the beginning of each contact with the client (examples include confirming a client’s online consent with a telephone call; providing the client with a password, passcode, or image that is specifically for the client’s use when providing consent electronically).
(NASW, ASWB, CSWE, & CS WA Standards for Technology in Social Work
Parctice. www.socialworkers.org, 2017. Pp 11-12. Adaptado)
Leia o texto para responder à questão.
When using technology to provide services, practitioner competence and the well-being of the client remain primary. Social workers who use technology to provide services should evaluate their ability to assess the relative benefits and risks of providing social work services using technology (for example, in-person services may be necessary when clients pose a significant risk of self-harm or injurious behavior, are cognitively impaired, require sustained support by a social worker with whom they have an ongoing professional relationship, or are in crisis).
These professionals should also ensure that electronic social work services can be kept confidential. For example, the information provided by the client should only be accessible by those who require access and that the host of the server used for electronic communication agrees to abide by the privacy policies of the social worker. It is important to respect clear professional boundaries – for example, social workers should be mindful of boundary confusion that may result if they disclose personal information about themselves or others in an online setting to which clients have access.
Besides, they should confirm the identity of the client to whom services are provided electronically at the beginning of each contact with the client (examples include confirming a client’s online consent with a telephone call; providing the client with a password, passcode, or image that is specifically for the client’s use when providing consent electronically).
(NASW, ASWB, CSWE, & CS WA Standards for Technology in Social Work
Parctice. www.socialworkers.org, 2017. Pp 11-12. Adaptado)
Considering the text above, judge the following item.
According to the text, punched tape is still used nowadays.
According to the text, before the pocket calculator, calculators were compact, but did not run on batteries.
Conheça nossos planos