Conducting a comprehensive ESG fraud risk assessment to identify and prioritize potential risks should be part of an organization's existing enterprise-wide risk management. This may involve developing and documenting policies and procedures, ensuring data accuracy and completeness, and establishing accountability for ESG reporting. Durran Dunn, Managing Director in Grant Thornton LLP’s Risk, Compliance, and Controls practice, teaches us how to implement strategic enterprise ESG risk assessments and offers guidance on operational policies, processes and controls to help companies operate responsibly and sustainably.