In February 2022, the Committee of Sponsoring Organizations of the Treadway Commission, or COSO, approved a study to develop supplemental guidance and insights to its authoritative 2013 Internal Control – Integrated Framework (ICIF) in the areas of sustainability and ESG. “The goal is to help all organizations create and ensure effective internal control by applying the ICIF to sustainability reporting for internal decision-making and external public reporting (both voluntary and that mandated by regulation).”
Their research culminates in the publication