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Request for Proposal - Corporate Governance Framework COSO and NACD Issue Request for Proposal to Develop Corporate Governance Framework and Application Guidance The Committee of Sponsoring Organizations of the Treadway Commission (COSO ), in collaboration with the National Association of Corporate Directors (NACD ), has issued a Request for Proposal (RFP) to develop a Corporate Governance Framework (CGF).

Blockchain and Internal Control Blockchain and Internal Control: The COSO Perspective COSO releases a new paper, sponsored by Deloitte, providing perspectives for using the COSO Internal Control – Integrated Framework (2013) to evaluate risks related to the use of blockchain in the context of financial reporting and to design and implement controls to address such risks. It is intended to help inform decisions regarding oversight, risks, and internal control over financial

managers recognize how a better understanding and communication of risk appetite will help their organizations guidance, “Risk Appetite–Critical to Success,” focusing on how organizations can promote risk appetite The project was commissioned by COSO and co-authored by Frank Martens of Pacific Rim Risk Management The guidance focuses on linking risk appetite with strategies and objectives and applying appetite as part of managing an organization for success, given the amount of risk the organization is willing and

Guidance Internal Control - Integrated Framework Effective internal controls are good for business. Framework, originally issued in 1992 and refreshed in 2013 (ICIF-2013 or Framework), was developed as guidance to help improve confidence in all types of data and information. In 2023 COSO issued supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR), using the globally recognized COSO Internal Control-Integrated Framework

COSO and NACD Award PwC US RFP for Development of Corporate Governance Framework COSO and NACD Issue Request for Proposal to Develop Corporate Governance Framework and Application Guidance The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has awarded PwC US a Professional Services Agreement to assist COSO in developing a Corporate Governance Framework (CGF).

Guidance for Healthcare Providers Guidance for Healthcare Providers Amid heightened scrutiny and ever-increasing In response, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with Crowe LLP and CommonSpirit Health, has published new guidance: “2013 COSO Integrated Framework: The guide introduces healthcare organizations to COSO’s widely used “Internal Control – Integrated Framework

Achieving Effective Internal Control Over Robotic Process Automation Integrating RPA Governance with the COSO Internal Control Integrated Framework (ICIF) The Committee of Sponsoring Organizations of the Treadway Commission (COSO ) today released a new publication that addresses critical governance challenges in reshape organizations by automating repetitive, rules-based tasks, this publication provides essential guidance for integrating RPA governance requirements with the COSO Internal Control Integrated Framework (ICIF

Study on Sustainability/ESG COSO Board Approves Study on Sustainability/ESG COSO has approved a study to develop supplemental guidance and insights to its authoritative 2013 Internal Control – Integrated Framework (ICIF) in the areas of sustainability and ESG. For more information on this COSO study, or if you have significant practical research, cases, or stories

COSO Ends Corporate Governance Framework Comment Period Amid Shifting Regulatory Landscape The Committee of Sponsoring Organizations of the Treadway Commission (COSO), has announced a withdrawal of its draft Corporate Governance Framework (CGF). The draft CGF has been withdrawn from public comment as COSO takes time to evaluate the extensive feedback framework aligns with the existing requirements and evolving expectations placed on public companies

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 ..see more Press Release ICSR Report The principal authors of this guidance are: FASB chair, founding member of the IASB and former SASB Foundation board member; Robert Hirth , Senior Managing Thomson , President and CEO of IMA and former COSO board member/lead director.

Corporate Governance - Guiding Principles for Board Oversight COSO Releases New Board Oversight Guidance creation NEW YORK, March 31, 2026 – The Committee of Sponsoring Organizations of the Treadway Commission (COSO organizations confront accelerating change, heightened stakeholder scrutiny, and increasingly complex risk

COSO at 40