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On 30 March 2023, the Committee of Sponsoring Organisations (COSO) issued the supplemental guidance, ‘Achieving Effective Internal Control Over Sustainability Reporting’ for organisations to achieve effective Internal Control over Sustainability Reporting (ICSR) based on the globally recognised COSO Internal Control-Integrated Framework (ICIF).

The guidance includes several key themes as organisations and practitioners begin or continue their journeys towards establishing and maintaining an effective system of internal control over financial and sustainable business information. It is based on COSO’s 2013 framework for evaluating and improving internal control systems over all types of business information used for external reporting and enterprise decision-making.

To access the text of the guidance, please click here

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