Infographic | COSO ESG Guidance Webinar:​ Internal Control ​Over ESG Operations, Compliance & Reporting

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently released interpretive guidance for organizations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognized Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in sustainability and environmental, social and governance reporting, public disclosures (both voluntary and those mandated by regulation), and enterprise decision-making. Protiviti hosted a webinar on April 6, 2023, and the summary of responses from our audience of over 2,100 executives on questions asked throughout the webinar follows.

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