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Enhancing ESG reporting: leverage COSO guidance for internal controls

In this webcast, panelists discuss Committee of Sponsoring Organizations of the Treadway Commission guidance and sustainability reporting.

Related topics

In March 2023, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued guidance to help companies establish effective internal control over reporting on environmental, social and governance (ESG) topics. The benefits of establishing Internal Controls over Sustainability Reporting (ICSR) are numerous including preparedness for regulations and more trusted information for sustainable decision-making. Practitioners should start preparing early and leverage the practical insights and examples in the ICSR to apply the Internal Controls — Integrated Framework to ESG and sustainability reporting. 

Topics discussed include:

  • The background and benefits of the new COSO guidance
  • How the 2013 COS0 ICIF Principles apply to sustainability information and reporting
  • Examples of sustainability reporting control activities
  • Actions companies can take as a result of this guidance


  • Marie Johnson, EY Americas ESG Risk Leader and Partner, Business Consulting, Ernst & Young LLP
  • Simon Wong, Senior Manager, Business Consulting, Ernst & Young LLP
  • Bob Hirth, Senior Managing Director, Protiviti, Former Co-Vice Chair, Sustainability Accounting Standards Board (SASB), COSO Chair Emeritus, AICPA Sustainability Assurance and Advisory Task Force
  • Fernando Garcia Bueno, VP Global Head of Internal Audit, The Kraft Heinz Company
  • Roser Figueras, Director of Internal Audit, OTIS


CPE credits: 1.0


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