Page 545 - COSO Guidance

This guidance is designed to apply to COSO’s enterprise risk management (ERM) framework, Enterprise Risk
Management—Integrating with strategy and performance. It addresses an increasing need for companies to
integrate environmental, social and governance-related risks (ESG) into their ERM processes.

Committee of Sponsoring Organizations of the Treadway Commission (COSO)
• Paul J. Sobel, COSO Chair
• Douglas F. Prawitt, American Accounting Association
• Charles E. Landes, American Institute of Certified Public Accountants
• Daniel C. Murdock, Financial Executives International
• Jeffrey C. Thomson, Institute of Management Accountants
• Richard F. Chambers, The Institute of Internal Auditors

World Business Council for Sustainable Development (WBCSD)
• Peter Bakker, President and CEO
• Peter White, Vice President and Chief Operating Officer
• Rodney Irwin, Managing Director, Redefining Value

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

©2018, The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and World Business Council for Sustainable Development
(WBCSD). All Rights Reserved. Information may be freely shared but may not be used for commercial use without written permission.