Category Archives: Internal Controls
COSO and WBCSD Issue Draft Guidance on Applying ERM to Sustainability Reporting
Earlier this week, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council on Sustainable Development (WBCSD) issued an exposure draft supplementing COSO’s updated enterprise risk management (ERM) framework, Enterprise Risk Management: Integrating with Strategy … Continue reading