COSO

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COSO Sustainability Actions

Released ICSR Guidance

COSO released supplemental guidance entitled 'Achieving Effective Internal Control of Sustainability Reporting (ICSR)' to help organizations implement effective internal controls over sustainability reporting.

Developed ERM-ESG Guidance

COSO developed the 'Applying Enterprise Risk Management to Environmental, Social and Governance-related Risks' guidance to help risk management and sustainability practitioners apply enterprise risk management concepts and processes to ESG-related risks.

Created ICIF Framework

COSO applied the Integrated Control - Integrated Framework (ICIF) to sustainability reporting for internal decision-making, enabling organizations to evaluate and improve internal control systems over business information.

About COSO

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