Corporate governance (CG) is strongly linked to corporate social responsibility and sustainability-oriented strategies. In this scenario, one of the key elements of CG that can help companies to achieve sustainability is the Internal Audit Function (IAF) that assists the board of directors to accomplish corporate objectives. Accordingly, the main purpose of this chapter is to investigate the role of the IAF in relation to sustainability reporting and its involvement in sustainability-oriented strategies. Our methodology is based on the case study research and adopts institutional theory to explain changes occurred within the company analysed. Findings show that the IAF was identified as the "internal key agent", who started and managed the internal process driving toward sustainability reporting. The IAF did not act as an inspector, but served as a "consultant and educator within the organisation, providing technical advices and favouring meetings and discussions within the company on sustainability topics.
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Front Matter
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Part 1: DEFINING A SUSTAINABILITY-DRIVEN BUSINESS STRATEGY
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Part 2: SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES IN MARKETING
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Part 3: SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES IN INNOVATION AND ENTREPRENEURSHIP
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Part 4: SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES IN OPERATIONS AND INFORMATION SYSTEMS
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Part 5: SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES IN FINANCE AND ACCOUNTING
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Part 6: SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES IN HUMAN RESOURCES
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Part 7: SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES ACROSS FUNCTIONAL AREAS IN AN ORGANIZATION
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Part 8: CASE STUDIES ON SUSTAINABILITY-DRIVEN BUSINESS STRATEGIES
