Page 546 - COSO Guidance

Introduction

Table of Contents

Introduction 1

1. Governance and culture for ESG-related risks 13

2. Strategy and objective-setting for ESG-related risks 23

3. Performance for ESG-related risks 39

3a. Identifies risk 40

3b. Assesses and prioritizes risks 47

3c. Implements risk responses 67

4. Review and revision for ESG-related risks 77

5. Information, communication and reporting for ESG-related risks 85

Glossary 93

Acknowledgements 96

Appendices 98

References 107

Enterprise Risk Management | Applying enterprise risk management to environmental, social and governance-related risks • October 2018 iii