Environmental, Social, and Governance (ESG) reporting is no longer a voluntary exercise, it’s a strategic imperative. As regulatory scrutiny and stakeholder expectations intensify, organisations are under increased pressure to ensure the credibility and transparency of their ESG disclosures. This shift has created a rapidly expanding niche for internal audit professionals, making ESG one of the most exciting growth areas in the audit job market today.
đ Why ESG Matters to Internal Audit
Traditionally, internal audit has focused on risk management, internal controls and regulatory compliance. However, ESG brings a new layer of complexity and purpose.
Companies now face questions surrounding challenging issues, such as carbon emissions reporting, supply chain due diligence and adherence to corporate values.
These are matters which all carry reputational, legal and financial risk. Internal audit functions are stepping in to provide independent assurance over ESG data, processes, and controls, thereby giving boards confidence in their decisions.
đ Rising Demand for ESG-Aware Auditors
Hiring companies across the globe and across all industry verticals are seeing spiking demand for internal audit professionals with ESG expertise. They are actively seeking candidates who can:
- Assess the robustness of ESG reporting frameworks
- Audit non-financial KPIs alongside financial metrics
- Evaluate sustainability risks within enterprise risk management
- Engage with cross-functional teams (e.g., HR, Procurement, Sustainability)
The ability to interpret ESG regulations and standards (such as CSRD, SASB, TCFD, and ISSB) in particular, is becoming a highly valuable skill set.
đ The Talent Gap
Despite growing interest, there remains a shortage of experienced professionals who can straddle both ESG and audit disciplines. This presents a major opportunity for auditors looking to future-proof their careers.
Professionals with backgrounds in sustainability consulting, external audit or corporate governance are increasingly transitioning into ESG internal audit roles. We're also seeing strong movement among mid-level auditors upskilling via ESG courses and certifications to position themselves as credible candidates in this emerging space.
đŒ What Employers Are Looking For
Recruiters and employers are prioritising the following attributes:
- Strong foundational audit skills (especially risk and control-based auditing)
- Knowledge of ESG standards and data reporting frameworks
- Collaborative communication skills to work across functions and advise senior stakeholders
- Forward-thinking, strategic mindset to align ESG audit with business objectives
Bonus points go to candidates with experience in data analytics or technology audits, given the growing focus on digital ESG reporting tools and dashboards.
đ How to Break Into ESG Audit
For those in internal audit roles looking to make the move into ESG, here’s how to start:
- Upskill through ESG certifications – e.g., IFRS Sustainability Standards, GRI, or training from the IIA.
- Get involved in ESG-related audit engagements in your current role, even informally.
- Build knowledge of climate, social, and governance risks relevant to your industry.
- Stay updated on global ESG regulations and investor expectations.
The opportunity to contribute to ethical, sustainable business practices - while accelerating your career - makes ESG audit one of the most rewarding areas of the internal audit world.
Looking for your next opportunity in ESG audit? Or are you looking to hire ESG-literate audit professionals?
Get in touch with our Head of Audit Recruitment, Adam Bond, to explore how we can help.