JD Supra

COSO Releases New Guidance on Internal Controls for Sustainable Reporting

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...
JD Supra

COSO introduces ”internal control over sustainability reporting”

Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...
WREG

COSO Releases New "Achieving Effective Internal Control Over Sustainability Reporting" (ICSR) Supplemental Guidance

MONTVALE, N.J., March 30, 2023 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO) today released a groundbreaking study with supplemental guidance for ...
JournalofAccountancy

COSO releases internal control guidance for sustainability reporting

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...