This is part of a series of briefs exploring the topic of sustainability, business and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.
This paper is designed to present a summary of the COSO report, Achieving Effective Internal Control over Sustainability Reporting (ICSR), published in March 2023. The paper answers four questions,
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