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Preliminary Draft Guidance
Preliminary Draft Guidance (Printable)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)