Coso Announces Guidance Addressing Environmental, Social and Governance – related Risks

October 23, 2018

Published: COSO

the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD) released today the final version of “Guidance for Applying Enterprise Risk Management (ERM) to Environmental, Social and Governance (ESG)-related Risks”.

This guidance, which aligns with COSO´s widely accepted Enterprise Risk Management — Integrating With Strategy and Performance, is intended to bring ESG risks and opportunities into a clearer focus for mainstream business and other organizations around the world.

It is designed to enhance organizations´ resiliency as they confront the increasing prevalence and severity of ESG-related risks, ranging from extreme weather events to product safety recalls.

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