Page 643 - COSO Guidance

Acknowledgements

Acknowledgements

World Business Council for Sustainable Development

Principal Contributors
• Rodney Irwin, Managing Director of Redefining Value & Education
• Mario Abela, Director of Redefining Value
• Lois Guthrie, Director, Redefining Value
• Eva Zabey, Director, Redefining Value
• Juliet Taylor, Manager Redefining Value and Climate & Energy
• Eleanor Leach, Associate, Redefining Value
• Austin Kennedy, Associate, Redefining Value

EY
Principal Contributors
• Velislava Ivanova, EY Americas Leader Climate Change & Sustainability Services
• Brendan LeBlanc, Partner
• Craig Faris, Consultant Risk Advisory Services
• Rich Goode, Executive Director
• Lauren Rogge, Senior Manager
• Anne Munaretto, Senior Manager
• Margaret Weidner, Manager
• Susan Bailey, Senior Consultant

We would like to express our sincere thanks to the following:
• The generosity of the Gordon and Betty Moore Foundation
• The Advisory Committee who helped with feedback from the public consultation period:
- Co-chair, Rodney Irwin, World Business Council for Sustainable Development (WBCSD),
Managing Director of Redefining Value & Education
- Co-chair, Sandra Richtermeyer, Dean - Manning School of Business University of Massachusetts Lowell
- Paul Sobel, The Committee of Sponsoring Organizations of the Treadway Commission (COSO), Chairman
- Desiré Carroll, American Institute of CPAs (AICPA), Senior Manager
- Sarah Ovuka, Financial Executives International (FEI), Professional Accounting Fellow
- Geneva Claesson, Partner, Sustainability & Climate Change, Deloitte LLP
- Rick Funston, Funston Advisory Services LLC, Managing Partner
- Robert Hirth, Protiviti Inc., Sr. Managing Director, and COSO Chair emeritus
- Krisann Kleibacker Lee, Cargill, Inc., Senior Lawyer
- Geoff Lane, PricewaterhouseCoopers (PwC), Partner Sustainability and Climate Change
- Randy Miller, Funston Advisory Services LLC, Principal
- Sreeparna Mitra, EY, Principal Advisory Services
- Bill Murphy, KPMG, Partner, Governance Risk & Assurance Services and Canadian Leader,
Sustainability Services
- Lucy Nottingham, Marsh & McLennan Companies, Inc., Director, Global Risk Center
- Gloria Santona, Baker McKenzie, Of Counsel
- Mark Weick, The Dow Chemical Company, Lead Director, Sustainability and Enterprise Risk Management

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