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  • Flash Report

    March 29, 2023
    COSO Issues Supplemental Guidance on Internal Control Over Sustainability Reporting
    The Committee of Sponsoring Organisations of the Treadway Commission (COSO) has released supplemental guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) — which is currently applied to financial reporting — to sustainability reporting. The guidance results from a project approved by the COSO board a year ago with the objective of helping organisations “…

  • Flash Report

    February 23, 2022
    The Russian Invasion of Ukraine: Its Potential Implications and Impact
    On February 21, after months of building up forces close to Ukraine’s borders, Vladimir Putin recognised the Luhansk and Donetsk regions of Ukraine as “independent people’s republics.” He ordered the Russian Defense Ministry to deploy troops in those regions to “maintain the peace.” These actions commenced on the anniversary of Russia’s invasion of Crimea almost eight years to the day. The…

  • Survey

    January 3, 2023
    ESG: A continental rift?
    Zentrale Ergebnisse einer Oxford-Protiviti-Umfrage, Executive Outlook on the Future of ESG, 2032 and Beyond: Die Umfrage unter Führungskräften mit einem Ausblick auf 10 Jahre zeigt, dass nordamerikanische Führungskräfte weniger besorgt über Umweltrisiken und ESG-Vorschriften sind
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