Changing business for the planet: A simple guide to natural capital management for internal and external auditors
In the context of natural capital management and its reporting, ACCA (The Association of Chartered Certified Accountants), the European Confederation of Institutes of Internal Auditing (ECIIA) and Deloitte outline the core principles governing the approach that auditors should take, highlighting the importance of governance, and setting out the required policy support, as well as mindset and skills of the auditors…