COSO Guidance Addressing Environmental, Social and Governance-related Risks
Entities, including businesses, governments and non-profits, face an evolving landscape of environmental, social and governance (ESG)-related risks that can impact their profitability, success and even survival. Given the unique impacts and dependencies of ESG-related risks, COSO and World Business Council for Sustainable Development (WBCSD) partnered in 2018 to develop guidance to help entities better understand the full spectrum of these risks and to manage and disclose them effectively.
“Guidance for Applying Enterprise Risk Management (ERM) to Environmental, Social and Governance (ESG)-related Risks” is designed to help risk management and sustainability practitioners apply COSO’s widely accepted Enterprise Risk Management — Integrating with Strategy and Performance (ERM) concepts and processes to ESG-related risks.
➡️ Lataa raportti Applying ERM to ESG-related Risks
➡️ Löydät raportin myös Jäsenalueeltamme, valikoista Riskienhallinta + Kestävä liiketoiminta + Sisäinen valvonta