Using the COSO Internal Control Framework for Sustainability Reporting

COSO recently released supplemental guidance on achieving effective internal control over sustainability reporting. The guidance is very timely, given recently adopted, pending and proposed sustainability reporting requirements in several jurisdictions. In addition, companies are seeking to bring more rigor to their voluntary ESG disclosures, both to meet market expectations and to mitigate evolving litigation and enforcement risk. On this podcast, three of the principal authors, Doug Hileman, Shari Littan and Jeff Thomson, provide an introduction to the COSO framework and the supplemental guidance. They also provide insights and tips on applying the supplemental guidance and its relevance to specific types of sustainability disclosures.

The episode is hosted by Michael Littenberg, Ropes & Gray partner and global head of the ESG, CSR and business and human rights practice. Michael is the only private practice attorney listed as a contributor in the guidance. He also is quoted in the publication.