Below is a link to an article that I recently co-authored with Jeffrey Thomson, CEO of the Institute of Management Accountants (IMA) and a member of the IIRC Council/the US IR Working Group for SF Magazine (Strategic Finance). We focused on the use of the COSO internal control - integrated framework to build more confidence in sustainability performance information contained in corporate reports. It is based upon a thought paper that Jeff and I also co-authored last fall with Robert Herz, former FASB chair and member of the SASB Foundation Board on the same topic. the link to the article is here: http://sfmagazine.com/post-entry/may-2018-building-confidence-in-nonfinancial-reporting/.
A link to the full thought paper is also embedded at the beginning of the article. Please let me know if you have any questions. Thanks.
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