COSO: Achieving Effective Internal Control Over Sustainability Reporting (ICSR)
Builds trust and confidence in ESG/Sustainability reporting and
decision-making.
The focus of this paper is to show how integrated thinking and reporting, effective internal control, enterprise risk management (ERM), and independent assurance provided by internal audit functions align to help organizations achieve their objectives and meet stakeholder expectations.
This publication aims to provide guidance on the application
of the COSO ERM framework to the identification,
assessment, and management of compliance risks by
aligning it with the C&E program framework, creating a
powerful tool that integrates the concepts underlying each of these valuable frameworks.
En av de kritiske utfordringene for ledergrupper er å bestemme hvor stor risiko virksomheten kan og skal utsettes for i prosessen med å skape verdier. Dette rammeverket vil gjøre dem bedre i stand til å møte disse utfordringene.