实现可持续性报告的有效内部控制 (ICSR)：通过 COSO 内部控制综合框架建立信任和信心

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.