Most companies are now in various stages of implementing controls and governance processes over the collection, review and reporting of sustainability information, including creating multifunctional teams. In many ways, sustainable business reporting is still subject to evolution and innovation.” These comments underpin why all organizations, regardless of size, industry, ownership and geography, can benefit from this COSO-sponsored guidance as they build out, mature and continue to evolve and expand their sustainability operations, reporting and compliance activities.   

In this Flash Report, we explore COSO’s supplemental guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) to sustainability reporting.