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3c. Implements risk responses

1 COSO (2017, June). “Enterprise Risk Management: Integrating with Strategy and Performance.” p. 81
2 COSO (2017, June). “Enterprise Risk Management: Integrating with Strategy and Performance.” p. 65
3 McNally, J. (2013). “The 2013 COSO Framework & SOX Compliance.” Retrieved from COSO:
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4 COSO (2013). Internal Control – Integrated Framework. Retrieved from https://www.coso.org/Pages/ic.aspx
5 COSO (2017, June). “Enterprise Risk Management: Integrating with Strategy and Performance.” p. 81
6 SwissRe. (2018, July 2). “News release: Swiss Re establishes thermal coal policy to support transition to a low-carbon economy.”
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12 DiCaprio, T. (2015, March). “Making an impact with Microsoft’s carbon fee: Inspiring a virtuous cycle of environmental investment and action.”
Retrieved from Microsoft: https://www.microsoft.com/en-us/environment/carbon

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