Le COSO publie un nouveau guide complémentaire intitulé "Achieving Effective Internal Control Over Sustainability Reporting" (ICSR)
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) released a groundbreaking study with supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR), using the globally recognized COSO Internal Control-Integrated Framework (ICIF).
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