COSO Issues Supplemental Guidance on Internal Control Over Sustainability Reporting — With Examples
Last Thursday, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released interpretive guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) — which is currently applied to financial reporting — to sustainability reporting. The guidance results from a project approved by the COSO board a year ago with […]
