The Committee of Sponsoring Organizations of the Treadway Commission’s internal control framework can help provide more assurance to investors about sustainability reporting by companies, according to a new paper.
The report, co-written by Institute of Management Accountants president and CEO Jeff Thomson, former Financial Accounting Standards Board chairman Robert Herz, who is now a board member of the Sustainability Accounting Standards Board, and former IMA global board member Brad Monterio, describes how the COSO internal control framework can be applied to sustainability data to help investors make decisions. It also includes case studies on how some organizations are applying the framework to provide more confidence in environmental information.
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