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New COSO guidance for internal controls over sustainability reporting

  • 1.  New COSO guidance for internal controls over sustainability reporting

    Posted 04-04-2023 09:59 AM

    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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  • 2.  RE: New COSO guidance for internal controls over sustainability reporting

    Posted 04-04-2023 05:36 PM

    I'm curious how many members of the ESG Group had previous exposure to COSO and the Internal Control Integrated Framework.
    For those Community members who are being introduced to COSO through this new guidance, what questions do you have about how to apply this for your organization?
    Thanks for sharing your thoughts!
    Grant



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    Grant Ostler
    Industry Principal
    Workiva
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    Original Message


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