The sentence that best expresses the idea that parties invo

A “Internal audit can and should play a significant role in an organization’s ESG journey”; B “[…] strong governance over ESG — as with effective governance overall — requires alignment among the principal players”; C “These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment”; D  “This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively”; E “[…] pressure is being reflected increasingly in executive performance”.