Doug presents at the 2025 West District conference of the Institute of Internal Auditors (www.theiia.org).  Some think the pendulum has swung back on Sustainability/ ESG.  If there’s no SEC Climate Disclosure Rule, does everything “climate” go away? Do privacy concerns evaporate?  Must customers be blocked from information they need for their decisions? Doug challenges Internal Auditors to apply core competencies:  objectivity; risk; opportunity to tailor efforts and add value to their organizations.   
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The cross-functional climate team at a mid-size company determined that commercially-available solutions were not suitable for their objectives.  Mr. Hileman presented a half-day workshop on processes, controls, and the design of calculation tools and techniques.  The session included mapping to the GHG Protocol, using estimates, leveraging COSO’s Internal Controls over Sustainability Reporting (ICSR), and designing controls to be “assurance-ready.” 

Douglas provided training for cross-functional team members from companies that were developing their program – and calculating their greenhouse gas (GHG) emissions inventory for the first time.  Mr. Hileman walked through the GHG Protocol Corporate Standard and the GHG Scope 2 Guidance in a “book club” approach.  He highlighted key sections, and encouraged discussions and questions.  He also shared how some companies have developed tools and techniques to demonstrate alignment with the standards and guidance.  The session enabled participants to design more effective, efficient controls, and to gain comfort on readiness for external assurance.