Preliminary Draft Downloads

​​​To supplement COSO's updated enterprise risk management framework, COSO and the World Business Council for Sustainable Development (WBCSD) have come together in a unique collaboration to develop application guidance for companies to integrate ESG-related risks into ERM activities. This guidance leverages existing decision-useful frameworks, company examples and tools to provide risk and sustainability managers with practical approaches for managing ESG-related risks.

The project is funded by the Gordon and Betty Moore Foundation.​


​​Preliminary Draft Guidance​​

Preliminary Draft Guidance (Printable)

Draft Executive S​ummary

Draft Executive Summary (Printable)​​​

After reviewing the preliminary draft, please return to this webs​ite and provide your​ ​feedback​ for considera​tion​ by COSO and WBCSD.​