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New Supplemental Guidance: “Internal Control Over Sustainability Reporting” (ICSR)


COSO Releases New Supplemental Guidance On Achieving Effective “Internal Control Over Sustainability Reporting” (ICSR)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) today released a study with supplemental guidance for organisations entitled “Achieving Effective Internal Control of Sustainability Reporting (ICSR).” The guidance uses the globally recognized COSO Internal Control-Integrated Framework (ICIF) as its basis.

The new guidance, which expands on a previous COSO study from 2017, is particularly timely given the forthcoming final regulations on climate risk from the U.S. SEC and global standards from the International Sustainability Standards Board (ISSB).

Download the Guidance.

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