Last Thursday, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released interpretive guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) — which is currently applied to financial reporting — to sustainability reporting…

In recent years, increasing pressures from a variety of stakeholders have combined to drive companies toward more sustainable practices in their business operations and greater transparency.The real game-changer, however, has been the proliferation of recent global environmental, social and governance (ESG) reporting regulations…