于2023年发布补充指南,《实现对可持续发展报告的有效内部控制(ICSR):通过COSO〈内部控制——整合框架〉建立信任和信心》引领财务、内部控制和风险管理等相关专业人员将COSO 的财务报告内部控制(ICFR)学习到的知识和技能应用到可持续发展报告中(ICSR)。在文章的概括总结了十大要点,分享给诸位,有兴趣的各位可以去参考原文...
COSO said that ICSR is not yet well established in practice today, but the report said that each of the 17 principles that are in ICIF—which was updated in 2013—is explained and interpreted for application to sustainability. “Companies will now have a clear roadmap for applying COSO...