Navigating ESG with Precision: An Auditor’s Journey into Sustainability Strategy

Naazish Chopra blends audit expertise with ESG insight to redefine how internal audit teams support credible, actionable sustainability strategies from the inside out.

Naazish Chopra, Senior Audit leader at Majid Al Futtaim and an Ex-Big 4 CPA

We had the pleasure of speaking with Naazish Chopra, a senior audit leader whose career has spanned Deloitte, Walmart, Richemont, and now Majid Al Futtaim, where she leads internal audits and ESG assurance. With a rare ability to connect technical rigour with strategic foresight, Naazish is helping shape how internal audit functions can serve as catalysts for credible, actionable sustainability. This conversation is part of our Green Job Chronicles series, exploring the evolving role of risk, audit, and governance in climate-aligned business. Naazish brings clarity, realism, and a deep sense of purpose to that discussion.

1. What sparked your interest in ESG and sustainability? Was there a moment or experience that shifted your focus from audit to advisory in this space?

I don't have a specific turning point, one of those “aha” moments. My interest in ESG and sustainability began at Richemont in Dubai, where I led the compliance function for the Middle East. Conversations with regional compliance heads about sustainability initiatives piqued my interest. Though our Dubai office wasn’t involved in sustainability, I began researching it independently and became increasingly excited. Around the same time, I was reassessing my career and sought ways to use my existing skills in a more exciting direction. Three years later, I’ve found a meaningful intersection between audit and sustainability, and I’m energized by the synergies between the two.

2. How has your background in internal controls and risk management informed your approach to ESG advisory? Are there synergies between audit rigor and sustainability strategy that you find particularly powerful?

ESG strategies are deeply tied to risk management. Identifying business risks and material impact areas is the same process we use in audit. The approach to evaluating organizations, processes, risks, and maturity is shared across both, although audit has a broader remit while sustainability focuses on ESG issues. The analytical mindset and attention to detail from risk management are crucial in developing ESG strategies, where questioning the status quo and driving improvement aligns well with sustainability.

3. You’ve worked across very different industries from luxury retail to logistics. How do you adapt ESG strategies to fit each organization’s culture and maturity?

ESG strategies generally focus on common themes like decarbonization and social welfare, but must be customized based on the organization’s needs and industry trends. The key is balancing a big-picture view with detailed assessments. This balance, which has been key in my success as an auditor, supports my work in ESG audits. For example, decarbonization strategies vary by company, and adapting the roadmap to fit each unique context is essential.

4. What makes ESG communication effective in your view? How do you ensure it’s not just about ticking boxes, but actually driving change?

Effective ESG communication needs to be specific, factual, and actionable. With limited attention spans, these three elements ensure the message resonates. Credibility is also crucial, as it maintains engagement and sustains trust. We’re bombarded with information and have limited attention spans, so these parameters help communication resonate.

Following question: How is your experience in this? Do you think people truly understand ESG auditing, now that it’s gaining momentum? Or do you find challenges in convincing people and getting things done?

Internal audit in this region is just stepping into ESG, especially post-COP. Globally, the profession isn’t new to these conversations; Europe and North America have been at it longer. ESG may still be new here, but the momentum is real. With the UAE’s sustainability push, awareness even among SME’s is rising fast. Once boards and management start talking about ESG, it creates a domino effect. We all lean in.

5. You’ve been at the forefront of integrating ESG into internal audit functions. How do you see the role of internal audit evolving to provide meaningful assurance on sustainability disclosures not just financial, but also environmental and social metrics?

People are now very cautious about sustainability messaging, so the work we do brings assurance and reliability to the information being communicated. That assurance matters not just for external stakeholders, but also internal ones like the CEO, CFO, and the Board. Internal audit is the only function within an organization that operates independently. We have no biases. That makes us a crucial presence when credible information is being produced.

The second is relevance. If we want to stay relevant as a function, we need to start focusing on assuring a holistic set of metrics, not just financial disclosures. These broader metrics are what will shape a company’s next steps not only operationally but also within its ESG strategy.

A final point is the types of projects we work on in audit. Broadly speaking, we do traditional audits and advisory reviews. Advisory reviews offer more flexibility and can be forward-looking. So, we can evolve as a function by increasing the number of advisory projects related to ESG. This allows us to look ahead, anticipate risks, and work with the business to address them proactively.

6. In your experience, what does a strong sustainability audit framework look like? What elements are critical to ensure ESG assurance is both rigorous and aligned with business strategy?

A sustainability audit framework outlines audits across E, S, and G pillars. However, the framework should also focus on upskilling internal talent to engage with ESG, leveraging our presence in the boardroom to increase sustainability awareness (stakeholder engagement), and using our holistic business understanding to uncover ESG-related intersections that may be unknown to the sustainability team. Connecting the dots across functions is incredibly valuable, and upskilling enhances that capability. Lastly, audit frameworks should be agile, ideally reviewed every 1-2 years. Sustainability is already a dynamic field, with new frameworks emerging constantly. The more agility companies adopt, the better equipped they’ll be to keep pace.

7. You’ve led cross-functional teams how do you bring people together around ESG goals, especially in large organizations?

Starting with tone at the top is extremely important. Getting buy-in from leadership and then leveraging their support and voice across the organization is a powerful way to rally people together. Awareness also plays a very important role. Even in large companies that have long-standing ESG strategies, most people outside the sustainability team know little their ESG targets. So, I spend a lot of my time, both at work and outside of it, educating people about what sustainability means and how it shows up in day-to-day operations. Even the panel discussions I organize serve this purpose.

8. Where do you see internal audit playing a bigger role in ESG? Can it help drive transformation, not just compliance?

Internal audit has a unique opportunity to shape ESG strategies, given our access to upcoming company initiatives. We can provide valuable input by identifying stakeholders, recommending quick wins, and spotting capability gaps. We must use our voice to contribute to ESG discussions, and when ESG is overlooked, we should highlight the gap.

9. As organizations face increasing pressure to disclose ESG risks transparently, how can internal audit teams balance independence with collaboration when working alongside sustainability and strategy functions?

Independence is extremely critical to what we bring to the table. It's our competitive edge. Having said that, I don’t think independence should come at the cost of collaboration. In fact, to focus on the right areas and topics within sustainability, we need to build trust and demonstrate to our stakeholders that we all have a common objective.

At the same time, we need to be clear when the lines start to blur. When it comes to giving an opinion, we shouldn't get too involved in developing or owning decisions. We can give input and be collaborative in how strategies and action plans are shaped, but ultimately, we make it a point to clarify: we are not the owner. Management needs to take responsibility.

10. As ESG assurance becomes more mainstream, what shifts are you seeing in how internal audit teams are being equipped to evaluate non-financial disclosures? Are there specific capabilities or tools you believe are becoming essential?

I discussed this in my previous webinar. Internal audit teams are increasingly upskilling themselves to evaluate sustainability risks. A lot of these recent efforts are being championed by like-minded leaders who are passionate about ESG and want to use their roles to have a positive impact. In my opinion, the most important capabilities are curiosity and having a growth mindset. Much of the knowledge I’ve gained has come through personal upskilling, whether that's attending conferences, connecting with people, or reading extensively online. That kind of proactive learning holds more weight than any certification or technical capability alone. Having said that, there are many good certifications available. Each person should identify which are relevant based on their career path.

Follow up question:  It makes so much sense for sustainability to live under risk and audit and everything, how much of your kind of initial training to become an auditor was related to sustainability?

Was sustainability covered as a topic within the audit training? No. But it is being now, and that's very fascinating to see. If you look at one of the leading designations in the audit space which is CPA, the Canadian CPA has modules now on sustainability. This is driving awareness early on. Having said that, there’s a lot of principles we learned during accounting training that apply to sustainability – such as developing an analytical mindset, attention to detail, accuracy in reporting and analysis, even due professional care.

11. You’ve moderated panels on ESG for internal audit leaders in the region. What governance gaps do you commonly see when organizations begin their ESG journey, and how can internal audit help close them early on?

Common gaps include the absence of leadership buy-in, lack of board-level ESG discussions, and management KPIs not aligned with ESG objectives. When sustainability is discussed in the boardroom, it becomes an integral part of how the organization operates.

Audit can help by conducting holistic maturity assessments, benchmarked not only against audit standards but also global best practices. This creates an opportunity for sustainability teams to learn from their peers.

12. For professionals transitioning from audit into ESG, how can they reframe their existing skills like controls testing or risk assessment, to add value in sustainability-focused roles? What mindset shifts or advice would you give to others?

I’d play devil’s advocate to this question and say that I don’t think it’s about reframing these skills. I believe it’s more about finding synergies, applicability, and transferability of those skills into ESG. What’s key to this, again, is the personal initiative that everyone must take, being persistent in creating those opportunities for yourself, and leveraging your existing role and organization. Create relationships with people who are already in that space within your company. Become more vocal, brand yourself and the work you do in a way that aligns with ESG impact.