Скачать или смотреть New COSO ESG guidance: Internal control over ESG operations, compliance & reporting

The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control—Integrated Framework (ICIF).

The intended outcome is to build trust and confidence in sustainability and environmental, social and governance reporting, public disclosures (both voluntary and those mandated by regulation), and enterprise decision-making.

The applicability of this guidance is expected to be followed globally through local regulators adopting these in respective geographies.

Protiviti conducted a webinar to explain:
a. Significance of COSO frameworks and guidance - Different Regulatory bodies/Stock Exchanges are coming up with new ESG reporting regulations.
b. Evaluating specific examples of sustainability reporting control activities
c. ESG reporting with respect to India context - Current guidance/regulations in India w.r.t to ESG reporting. SEBI’s BRSR reporting etc. IA takeaways on the internal controls required in the ESG reporting.
d. What we should think about as we apply the guidance – Practical applications of Internal controls and key takeaways from the COSO guidance.

Session Speakers:

Steve Wang - Managing Director at Protiviti (US)
Anjani Agrawal - Independent Director, Board Advisor, Protiviti Member Firm (India)
Puneet Gupta - Managing Director, Protiviti Member Firm (India)
Jayanthi Raju Vadivelu - Director, Protiviti Member Firm (India)