Réaliser un contrôle interne efficace des rapports sur le développement durable (ICSR) : instaurer la confiance grâce au cadre intégré de contrôle interne du COSO

The goal of this publication is to provide a valuable means for facilitating this interdisciplinary cooperation. As noted throughout, ICIF is holistic. While it indeed supports the development and execution of ICFR, it explains “how to” support the operationalizing of sustainability throughout an organization.