ESG REPORTING MANIPULATION AND THE RISK OF FINANCIAL FRAUD

The latest edition of the Thought 4 Leaders FIRE magazine includes an article about ESG misreporting, saying that the current environment provides all three elements of the oft-touted “fraud triangle” – pressure, opportunity and rationale.  However, it also says that there are several warning signs of ESG-related fraud, many of which are familiar to those involved in the investigation of financial statement fraud.

https://thoughtleaders4.com/images/uploads/news/TL4_FIRE_Issue_5_-_Future_of_Fraud.pdf

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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