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

Published on: 21 Apr 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.


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