Achieving Effective Internal Control over Sustainability Reporting (ICSR): Building Trust and Confidence in Sustainable Business Information Through the COSO Internal Control-Integrated Framework

This comprehensive guide from the Committee of Sponsoring Organisations of the Treadway Commission (COSO) explains how to develop and implement effective internal controls that can help your organisation to articulate its purpose, set its objectives and strategy, and improve the credibility of all types of data and information. Building on the COSO Internal Control - Integrated Framework, refreshed in 2013 (ICIF-2013), this guidance demonstrates how internal controls have value beyond compliance and external financial reporting and are applicable to an organisation’s sustainable business activities and information. The guide provides points of focus and insights for the seventeen ICIF-2013 Principles, dividing them into five key components: control environment, risk assessment, control activities, information and communication, and monitoring activities. This resource will benefit a wide range of corporate professionals, including those in sustainability, finance and accounting, risk management, legal, and internal auditing roles.