New COSO ERM Guidance for ESG

In February, COSO released a draft for comments: Applying enterprise risk management ro environmental, social and governance-related risks (ESG). This time, PwC was not involved. Rather, COSO partnered with the World Business Council for Sustainable Development (WBCSD).

Here are the high-level comments I provided. The initial response to them was positive and constructive.

I would like to share a few generalized comments. But first let me commend you on tackling this topic. There is a lot of good material for consideration.

Please consider these points and questions:

  1. Risk management is…

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