By Nicola M. White
The same guidance companies have used for decades to ensure the quality of their financial reporting information can be leveraged for sustainability reporting, the organization that publishes the framework said in supplemental guidance released Thursday.
The guidance, published by the Committee of Sponsoring Organizations of the Treadway Commission, aims to build trust and confidence in environmental, social, and governance reporting, the group said in a report.
“Internal control over sustainability needs to be on par with financial reporting and financial transactions,” according to the report, which outlines steps companies and organizations can take to implement controls and governance processes …
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