Endnotes

Endnotes

Martin Farrar, Sustainability and Business – The Call to Action: Build Back Better (AICPA & CIMA: October 2020). (Accessed 17 April 2023).

COSO, Internal Control — Integrated Framework (COSO: 2013). (Accessed April 17, 2023).

COSO, Achieving Effective Internal Control Over Sustainability Reporting (ICSR): Building Trust and Confidence Through the COSO Internal Control — Integrated Framework (COSO: March 2023). (Accessed April 17, 2023).

Kenneth W. Witt, Sustainability Frameworks and Standards: Evolution Overview Update (AICPA & CIMA: April 2022), (Accessed April 17, 2023).

IFRS, “Statement of Intent to Work Together Towards Comprehensive Corporate Reporting.” (Accessed April 17, 2023).

EFRAG, “Draft European Sustainability Reporting Standards, Cover Letter,” (EFRAG: November 2022). (Accessed April 17, 2023).

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 19.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 18.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 19.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR)32.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 95.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 12.

IFRS, “Statement of Intent to Work Together Towards Comprehensive Corporate Reporting.”

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 53.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 71.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 91.

COSO, Achieving Effective Internal Control over Sustainability Reporting (ICSR), 12.

Report authorKenneth W. Witt, CPA, CGMA
Associate Technical Director — Research and Development
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