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Preliminary Draft Guidance
Preliminary Draft Guidance (Printable)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 Summary
Draft Executive Summary (Printable)
After reviewing the preliminary draft, please return to this website and
provide your feedback for consideration by COSO and WBCSD.