Mark,
Thanks for sharing the link to COSO's guidance on internal controls over sustainability reporting.
Given the length of the guidance, it may be too soon to ask this questions, but I'm curious what members of the Community think about this new guidance and what impacts they anticipate it will have on their organizations.
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Grant Ostler
Industry Principal
Workiva
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Original Message:
Sent: 04-04-2023 09:59 AM
From: Mark Mellen
Subject: New COSO guidance for internal controls over sustainability reporting
All-wanted to share a recent devleopment-if we've had a conversation about internal controls and ESG in the past 5 years, you've heard me mention COSO's framework and how it can apply to ESG disclosures. Now, COSO has released an updated study that provides additional examples and illustrations for companies thinking about how to apply internal controls for ESG/sustainability disclosure. Hope everyone finds this useful and happy to try and answer any questions!
Thanks!
Mark
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Mark Mellen
ESG Industry Principal
Workiva
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