The Involvement of Internal Audit in Esg Reporting in Croatia

February 17, 2026Ekonomska misao i praksaOpen Access

View Full Paper

Ask AI

Bookmark

Share

Key Points

The study aims to explore Croatian internal auditors' perceptions regarding their involvement in sustainability reporting.
Conducted a survey among members of the Croatian Institute of Internal Auditors
Engaged members of the Section of Internal Audit and the Croatian Chamber of Accountants and Financial Experts
Measured perceptions of competence in ESG reporting using a Likert scale
Internal auditors are not significantly involved in ESG reporting activities
Competence levels in ESG are reported to be around the midpoint on the Likert scale
Strong support from audit committees correlates with increased involvement in ESG assurance

Answers are grounded in this paper and cite their sources.

Research examines internal auditors’ perceptions of their role in ESG reporting in Croatia, indicating the need for growth in competencies.

No abstract yet. The journal hasn't published one we can show.

No takes yet. Share an insight, caveat, or question.

Jurenić et al. (2026) studied this question.

View Full Paper

Ask AI

Bookmark

Share