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New (ICSR) Supplemental Guidance

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COSO Releases New “Achieving Effective Internal Control Over Sustainability Reporting” (ICSR) Supplemental Guidance

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Builds Trust and Confidence in ESG/Sustainability Reporting and Decision-Making

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The principal authors of this guidance are:

  • Robert Herz, former FASB chair, founding member of the IASB and former SASB Foundation board member;

  • Robert Hirth, Senior Managing Director at Protiviti, former COSO Chair and former vice-chair of the SASB;

  • Douglas Hileman, consultant, ESG specialist, and member of [former] ESG Leadership Knowledge Group;

  • Shari H. Littan, IMA Director, Corporate Reporting Research and Thought Leadership;

  • Brad Monterio, IIA EVP of Member Competency and Learning and member of the IFRS Foundation’s IRCC; and

  • Jeffrey C. Thomson, President and CEO of IMA and former COSO board member/lead director.

 

COSO wishes to thank Chair Emeritus Paul Sobel for his oversight and leadership of this project during his term as Chair.

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For more information, please contact Cecile Fradkin or Giuseppe Barone.

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