WBCSD – Embedding ESG & Sustainability Considerations into the Three Lines Model

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The World Business Council for Sustainable Development (WBCSD) and The IIA have updated the Three Lines Model. The model is grounded in governance and amplifies the need for robust risk management and controls as a fundamental part of governance. It helps organizations to identify the appropriate structures and processes that best support the achievement of business objectives to create and protect value for the organisation.

To embed ESG and sustainability considerations, all roles need to work together to ensure good governance and make the business model future-proof.