Insights & Trends
Since April 1, 2026, ESG risks are legally embedded in the German Banking Act (Sections 26c and 26d KWG) through BRUBEG. Financial institutions must integrate ESG risks into their risk management and establish an ESG risk plan. Regulatory resilience depends on effective coordination between the three lines of defense, robust documentation, and methodologically sound monitoring and audit processes.
For a long time, internal audit was seen as a body focused on hindsight. Today, it is increasingly expected to play an active operational role. Business units and executive boards are increasingly viewing it as a ‘sparring partner’. How can the audit function resolve the tension between acting as a detached auditing body and maintaining a close involvement in the organisation?
Domains & Topics
Cloud in banking
Finance, Risk, Regulatory Reporting & Compliance
- Abacus360
- Business Reporting
- Capital & Financial Management
- Compliance & Risk Services
- Control Functions & Audit Support
- Financial Risk & Analytics
- Fintech Services
- Integrated Reporting Framework (IReF)
- IRRBB
- Regulatory Reporting Services
- Non-Financial Risks
- Organisation & Corporate Governance
- Pricing & Controlling
- Regulatory Monitoring
- Treasury & Asset Management
Financial Risk & Analytics
Fintech Services
Pricing & Controlling
Artificial Intelligence
Retail Banking
Sustainable Finance
Products & Solutions
Risk & Regulatory Reporting
Salesforce Consulting