Improving Conﬁdence in Sustainability Performance Data
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Drawing on case studies, interviews, and third-party recommendations, this paper explores how the principles of internal control apply to all performance data including sustainability information.
Investors, financial analysts, and rating agencies around the world are increasingly seeking relevant, reliable corporate sustainability performance data on which to base business and operating decisions. Highlighting the application of the COSO internal control framework to ESG information, this report draws on insights from eight corporate case studies, executive interviews, and recommendations from third-party sources. The authors assert that the fundamental principles of internal control can—and, indeed, should—be applied to all types of performance data including sustainability information.