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Sustainabiltiy TO COMMENT on the article, Sustainabiltiy
EMAIL the author at ayman.abdelrhaim@outlook.com

BY: Ayman Abdel Rahim sustainability. Those goals are not binding Social responsibility, on the other Organization goals should include a goal
Green for governments and organizations, but hand, is one of the components of any related to supporting the environment and
rather could be guidance and may open
effective governance system. Such social
sustainable development. This goal should
responsibility consists of three pillars:
the door to consider the importance of
Internal protecting and preserving environment. environment, society and economy. include the three pillars, environment,
society and economy;
For example, environment focuses on
Translating such goals into action would be
It can also highlight the importance of
achieved by imposing laws and guidelines
reducing carbon footprint, waste and
Audit that are binding for organizations to water consumption, while society focuses adopting relevant initiatives, indicators
protect the environment and maintain
and performance measures related to this.
on community and stakeholder support,
sustainable development
and economy focuses on sustainability of
In addition, it is necessary to demonstrate
profit. In addition, under the economy the importance of adopting organization
“Green” is a description of all that Green Internal Audit is pillar comes having compliance, risk practices in a way that helps achieve those
is concerned with protecting the management and effective governance, goals, for instance, the organization may
environment and supporting sustainable “to provide assurance while this pillar can’t be considered impose some contract terms to suppliers,
development. This description has been alone in isolation without taking into contractors and service providers, to ensure
used to show that organizations are on the effectiveness considerations the other pillars as they commitment to sustainable development
concerned with environment and support of practices adopted complement it and have future positive goals. Internal audit may recommended to
sustainable development. They also adopt impact. adopt comprehensive periodic reports on
goals, policies and action procedures to by an organization Role of Internal Audit compliance with relevant standards and
achieve that. Examples of using “Green” legislation related to
description include green marketing, to support the Internal audit should be instrumental
green technology, green economy, green in activating organizational corporate this goal, benchmark comparisons of
buildings, green cars, green bonds, green environment governance practices related to environmental practices such as practices
chemistry and green knowledge. .... In sustainability and social responsibility. It of environmental impact reduction,
this article, I would like to be the first and sustainable is an opportunity for internal audit to add reduced energy consumption, emitted
to initiate a new term into this long list, value by maintaining the organization’s pollution, packaging waste percentage,
which is “Green Internal Audit” development in order reputation and walking away from increasing recyclable products, increasing
traditional auditing while showing to
Green Internal Audit? to add value to the senior management the importance of the use of technical systems and reducing
After this brief introduction, the maintaining the organization’s reputation paper use.
definition of green internal audit will not of these facts is the increase in carbon The same applies to paper manufacturing organization and and business sustainability at the same In the end, it is our duty towards the planet
be beyond the traditional scope of internal dioxide emissions (CO2) of around 50 per companies that rely on trees to produce improve its reputation.” time. “Earth” we have to fulfill so as to ensure
audit where internal auditors play a role cent since 1990 and the acceleration of paper. Internal audit’s interest in this regard a decent life for our children and future
emissions growth between 2000 and 2010,
in strengthening the green character of to more than any of the previous three Sustainable Development Goals begins by including risks related to generations.
the organization they work for, as they are decades. environment and sustainable development
not involved in direct initiatives in this In 2016, the Organization for Sustainable Corporate Governance and Social within the risks assessed for setting up the Green Internal Audit is an opportunity
area. Green internal audit is “to provide By 2050, it is likely, at least one person Development has set 17 goals for Responsibility audit plan. It may be important to include for each internal auditor to demonstrate
assurance on the effectiveness of practices in four, would be living in a country that sustainable development to transform our Corporate governance practices call for an audit within the annual plan, which his/her professionalism through non-
world into a better one. Those include
adopted by organization to support the suffers from chronic or recurring shortages ensuring sustainable consumption patterns corporate ethical commitment as well may include audit programs within its traditional auditing, adding value and
environment and sustainable development of fresh water. and production, taking urgent action to as social commitment, environmental scope to cover, some aspects of sustainable achieving what is expected from us
in order to add value to the organization support and sustainable development. In development individually. as internal auditors. Finally, we must
and improve its reputation.” If the world’s population reaches 9.6 address climate change and its impacts, a my previous article titled “Corporate achieve the requirements of internal audit
billion by 2050, almost three times the size establishing a sustainable infrastructure Moreover, it is important to assess
Pay Attention to Earth Planet of the planet may be needed to provide that is able to withstand, stimulating Governance, Ethics and Leadership,” I adequacy of initiatives undertaken by principles by having a forward-looking
natural resources in order to sustain inclusive and sustainable industrialization mentioned that the King’s four report has our organization in this area. Keeping vision as sustainable development goals call
Earth, the planet in which we live, needs current lifestyles. Such facts require and promoting innovation. brought about fundamental changes, most for a better future for humankind.
care and attention to ensure a suitable notably, governance of ethics, importance in mind that this requires developing
life environment for future generations. setting up of sustainable development Many of the sustainable development of evaluating soft controls, and considering auditors’ knowledge in this area to meet
News releases from the United Nations initiatives by organizations to ensure their goals are applied at government level, that the organization is part of the society stakeholders’ expectations and add value to
the organization we work for.
continuity. A simple example illustrating
News Center on Environment and Climate such importance: a fishing company can but various organizations contribute and and sustainability of development as one References:
indicate that some governments care about increase its profit by catching as many fish have a major role in achieving those goals. of the factors to develop performance. In addition to this, the consulting role United Nations Website - Sustainable Development Goals
the environment, climate and sustainable as possible; forgetting such fishing activity The achievement of those goals requires The principles of corporate governance of internal audit is the largest one, as it http://www.un.org/sustainabledevelopment/
development. In contrast, the News Center applying the simplest rules of management, have become a social dimension where should assess the extent and impact of
also points at many facts that show increase would lead to extinction of fish. Hence, it i.e. to promote efficiency in use of organizations must have a long-term an organization’s efforts in that scope. Ayman Abdel Rahim, Master in Quality
in environmental pollution where pollution must have some initiatives to protect those resources, energy and innovation in work view of positive results for society and The consulting role also lies in advising Management (MQM), Certified Internal Auditor
has spread to the atmosphere, oceans, fish from extinction and increase their and to search for solutions that reduce environment through improving their on the importance of having both a (CIA), Certified Fraud Examiner (CFE) and Certi-
rivers, land and air that we breathe. One reproduction to ensure a continuous profit. cost, also search for Initiatives for business resources and developing skills of workers. clear strategy and policy in this regard. fied Self-Assessment Supervisor (CCSA).

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