Enterprise Risk Managment

January 23, 2018

Published: the World Business Council for Sustainable Development (WBCSD)

Applying enterprise risk management to environmental, social and governance-related risks.

This document was developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD).

This document summarizes the forthcoming draft application guidance: Enterprise risk management framework: Applying enterprise risk management to environmental, social and governance-related risks and is designed to supplement COSO’s updated enterprise risk management (ERM) framework, Enterprise risk management – Integrating with strategy and performance. This guidance addresses an increasing need for companies to integrate environmental, social and governance (ESG)-related risks into their ERM processes.

COSO and WBCSD are planning for a public comment period on this material. More information will be posted at COSO.org.

This project is funded by the Gordon and Betty Moore Foundation.

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