Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown - All Things Internal Audit | Lyssna här

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across channels to using data analytics and intensity ratios to test what companies report and what they don't.

HOST:
- Ahmed Sharif Shawky, CIA, CPA
  
  CEO, SustainGRC
GUEST:
- Emmanuel Pascal, CIA, CRMA, CFE
  
  CEO, Condor Strike
  
  Member, Committee of Research and Education Advisors, Internal Audit Foundation

KEY POINTS:

Introduction [00:00-00:00:50]
Defining Greenwashing [00:00:50-00:02:14]
Political Backlash vs. Regulatory Reality [00:02:16-00:03:21]
Greenwashing as Misrepresentation [00:03:24-00:06:13]
Global Greenwashing Regulations [00:06:13-00:07:16]
Greenwashing as Value Fraud [00:07:22-00:11:07]
Assessing Greenwashing Risk [00:11:14-00:13:49]
Green Strategy and Red Flags [00:13:50-00:14:48]
Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10]
Building a Strong Control Framework [00:18:13-00:19:27]
Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58]
Training Auditors on Sustainability [00:20:58-00:21:52]
DWS Greenwashing Case [00:21:52-00:23:42]
2026 International Conference Promo [00:23:47-00:24:18]
Closing [00:24:25-00:24:34]

IIA RELATED CONTENT:
Interested in this topic? Visit the links below for more resources:

Visit The IIA's website or YouTube channel for related topics and more.

Follow All Things Internal Audit:

Rss Apple Podcaster