-O Papel de Auditoria Interna nos Relatórios de ESG

The purpose of this dissertation is to analyze the role of Internal Audit in organizations, exploring its contribution to the reporting of non-financial indicators. In this context, the ESG (Environmental, Social, and Governance) pillars are addressed, specifically the GRI (Global Reporting Initiative) indicators used by organizations to report their non-financial data. Based on a literature review the main concepts and historical evolution related to internal auditing, as well as the ESG pillars and their respective reporting indicators, have been identified. Additionally, the future of the internationally recognized GRI indicators is discussed, as the new European Union directive, the CSRD (Corporate Sustainability Reporting Directive), will replace the GRI indicators concerning non-financial reporting with the ESRS (European Sustainability Reporting Standards). This change will be challenging for organizations due to the increased detail, rigor, and comprehensiveness required in the information disclosed through non-financial reports. Analyzing the results of this study, a comparison was made of the GRI indicators reported by three real companies, two of which are listed on Euronext Lisbon, while one is not listed. This comparison focused on quantitative indicators that are common among the three companies. The study highlights the importance of a robust and comparable non-financial reporting system, as well as the prospective role of Internal Audit in validating data reported by organizations, both in recalculating figures and in testing controls to mitigate risks, especially with the imminent transition from GRI indicators to ESRS. The analysis revealed that the non-listed company reports 21 fewer indicators compared to the listed companies, indicating that it should primarily strengthen its social pillar. It is also concluded that Company X, which is listed, is the most harmonious across the three ESG pillars.