Podcasts · All Things Internal Audit
Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown
· 25 min · S3 E82
Episode Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown
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:
• Dr. Ahmed 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:
• 2026 IIA International Conference • Knowledge Centers: Environmental, Social, and Governance • Global Internal Audit Standards • Vision 2035 • Global Perspectives & Insights: Sustainability • All Things Internal Audit: Unmasking Greenwashing • On the Frontlines: Greenwashing and Closing the Authenticity Gap • Five Questions: Preventing Greenwashing • Fighting Greenwashing Fraud Using Data Analytics
Visit The IIA's website or YouTube channel for related topics and more.
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Links in the notes 17
- https://www.linkedin.com/in/thegovdr/
- https://www.linkedin.com/in/emmanuel-pascal/
- https://iiaic.org/?_gl=1%2Abqnkkc%2A_gcl_aw%2AR0NMLjE3NzgyNDgwNzguQ2owS0NRandrX2JQQmhEWEFSSXNBQ2lxOFIyT3dPcG9INzJkQk9LdkFTQk9tTXJlNUV3eEJKZlZkWlljZW5NUjJnREd5NzNOcXZkb2pLWWFBb3NzRUFMd193Y0I.%2A_gcl_au%2AMjEyNjUzNTM0OC4xNzczMDc4OTc3LjU2OTczNzU3Mi4xNzc4MjQ4MDc4LjE3NzgyNDgwNzc.%2A_ga%2AMTk4NjI3NjEzMy4xNzY1MjMyMTM3%2A_ga_4M564CJ8L8%2AczE3Nzg1OTQ2MDAkbzYxJGcxJHQxNzc4NTk1MDE0JGo2MCRsMCRoNjExNDA1NjM2
- https://www.theiia.org/en/resources/knowledge-centers/environmental-social-and-governance/
- https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/?utm_source=google&utm_medium=cpc&utm_campaign=22100717904&utm_content=174821656482&utm_term=iia%20audit%20standards&gad_source=1&gad_campaignid=22100717904&gbraid=0AAAAADsnbmzrccWUNrcaezU3tqZKeGyb4&gclid=Cj0KCQjwucDBBhDxARIsANqFdr08xknZvGDSPOIRLC41f9Hk7-ycG2NaEy9tMs13xnjcEE9I-PeaowYaAkv0EALw_wcB
- https://ia-vision2035.org/
- https://www.theiia.org/en/content/articles/global-perspectives-and-insights/2024/global-perspectives-and-insights-sustainability/
- https://www.theiia.org/en/content/podcast/all-things-internal-audit/2024/ep-0046/
- https://internalauditor.theiia.org/en/voices/2024/december/on-the-frontlines-greenwashing-and-closing-the-authenticity-gap/?_gl=1*7cour5*_gcl_aw*R0NMLjE3NzgyNDgwNzguQ2owS0NRandrX2JQQmhEWEFSSXNBQ2lxOFIyT3dPcG9INzJkQk9LdkFTQk9tTXJlNUV3eEJKZlZkWlljZW5NUjJnREd5NzNOcXZkb2pLWWFBb3NzRUFMd193Y0I.*_gcl_au*MjEyNjUzNTM0OC4xNzczMDc4OTc3LjU2OTczNzU3Mi4xNzc4MjQ4MDc4LjE3NzgyNDgwNzc.
- https://internalauditor.theiia.org/en/video/2024/five-questions-preventing-greenwashing/?_gl=1*7cour5*_gcl_aw*R0NMLjE3NzgyNDgwNzguQ2owS0NRandrX2JQQmhEWEFSSXNBQ2lxOFIyT3dPcG9INzJkQk9LdkFTQk9tTXJlNUV3eEJKZlZkWlljZW5NUjJnREd5NzNOcXZkb2pLWWFBb3NzRUFMd193Y0I.*_gcl_au*MjEyNjUzNTM0OC4xNzczMDc4OTc3LjU2OTczNzU3Mi4xNzc4MjQ4MDc4LjE3NzgyNDgwNzc.
- https://internalauditor.theiia.org/en/voices/2026/may/fighting-greenwashing-fraud-using-data-analytics/
- https://www.theiia.org/en/
- https://www.youtube.com/%40IIAGlobalHQ
- https://podcasts.apple.com/us/podcast/all-things-internal-audit/id1649563473
- https://open.spotify.com/show/1NB6ExNTE5RaarkTRaPBcy
- https://1984d534-f92f-4772-a722-6ac47400e67e.libsyn.com/
- https://www.deezer.com/us/show/5250577
Transcript
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