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Image by Aaron Burden

Study on Sustainability/ESG

Image by Nastuh Abootalebi
Image by Siora Photography

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. The goal is to help all organizations create and ensure effective internal control by applying the ICIF to sustainability reporting for internal decision-making and external public reporting (both voluntary and that mandated by regulation).


The study is scheduled to be released in the Fall of 2022 and will leverage insights from stakeholder interviews, diverse third-party research and insights, and the September 2017 paper on this subject authored by Herz, Monterio and Thomson. For more information on this COSO study, or if you have significant practical research, cases, or stories to share, please contact Jeff Thomson.

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