To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Environmental, social, and governance (ESG) reporting is ...
On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...
The Committee of Sponsoring Organizations of the Treadway Commission released a study Thursday on how to apply its widely used internal control framework to sustainability reporting. Processing ...
THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...
The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...
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