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.

Brad