全球商业气候联盟：2025年通过强大的内部控制简化您的ESG报告（英文版）

Many companies use the institute of InternalAuditors' Three Lines Model (also referred to asthe Three Lines of Defense) to clarify roles forall governance and internal assurance activities,including those relating to enhancing the qualityof sustainability information.The model helps ensure robust governancestructures, clear allocation, and segregation ofinternal control roles and responsibilities. wherea three lines approach is not implementedeffectively, multiple uncoordinated risk andcontr