Comment deadline for COSO and WBCSD draft guidance to supplement COSO’s updated enterprise risk management (ERM) framework
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD) have published, for comment, draft guidance: ‘Enterprise risk management: Applying enterprise risk management to environmental, social and governance-related risks’, designed to supplement COSO’s updated enterprise risk management (ERM) framework, ‘Enterprise risk management - Integrating with strategy and performance’. Comments are requested by 30 June 2018.