COSO: Achieving Effective Internal Control Over Sustainability Reporting (ICSR)
Builds trust and confidence in ESG/Sustainability reporting and
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.
The most widely recognized and applied risk management framework in the world, Enterprise Risk Management – Integrating with Strategy and Performance addresses the evolution of enterprise risk management and the need for organizations to improve their approach to managing risk to meet the demands of an evolving business environment. This new version replaces Enterprise Risk Management—Integrated Framework from 2004.