New (ICSR) Supplemental Guidance
COSO Releases New “Achieving Effective Internal Control Over Sustainability Reporting” (ICSR) Supplemental Guidance
Builds Trust and Confidence in ESG/Sustainability Reporting and Decision-Making
The principal authors of this guidance are:
Robert Herz, former FASB chair, founding member of the IASB and former SASB Foundation board member;
Robert Hirth, Senior Managing Director at Protiviti, former COSO Chair and former vice-chair of the SASB;
Douglas Hileman, consultant, ESG specialist, and member of [former] ESG Leadership Knowledge Group;
Shari H. Littan, IMA Director, Corporate Reporting Research and Thought Leadership;
Brad Monterio, IIA EVP of Member Competency and Learning and member of the IFRS Foundation’s IRCC; and
Jeffrey C. Thomson, President and CEO of IMA and former COSO board member/lead director.
COSO wishes to thank Chair Emeritus Paul Sobel for his oversight and leadership of this project during his term as Chair.