Positioning internal audit for effective CSR and ESG This chapter first appeared as Chambers, AD (2015) ‘Positioning Internal Audit for Effective CSR and ESG – Scope, Competence and Reporting’ 30(3) Internal Auditing, May/June, 5–13, ISSN 0897-0378, © Thomson Reuters/Tax & Accounting. , ESG – Environmental, social and governance; CSR – Corporate Social Responsibility. Available at https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx , accessed 5 December 2016.