Heads Up — #DeloitteESGNow — Using the COSO Framework to Establish Internal Controls Over Sustainability Reporting (ICSR)

Published on: Apr 21, 2023

This Heads Up discusses COSO’s recently issued landmark interpretive report on how its Internal Control — Integrated Framework (the “COSO Framework”) can apply to sustainable business activities and information. The report illuminates how the COSO Framework’s 5 components and 17 principles can help companies establish an effective and integrated system of internal control over their material or decision-useful sustainable business information.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.