Genuine Learning Blog: COSO Issues Report on Internal Controls Over Sustainability Reporting (ICSR)

| , ,

COSO has issued a nonauthoritative report on how organizations can leverage the 17 principles and 81 points of focus in COSO 2013 to sustainability reporting. The report provides examples and illustrative case studies to demonstrate how to leverage the internal control framework for a sustainability focus.

SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.

With over 15 years of experience in the accounting profession, Melisa Galasso designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She closely monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.

Do you or your clients issue sustainability reports?

COSO-ICSR-Report.pdf

DEW Reminds Employers of Benefits of Hiring Jobseekers with Barriers to Employment

Author: South Carolina Department of Employment and Workforce This article originally appeared in the Spring 2026 issue of the South Carolina CPA Report Hiring the right employees at the right time ...
READ MORE

Bueller? Bueller? Anyone Paying Attention to Tariffs and Taxes?

Authors: David Zaiken, Adam Johnson, CPA, and Cheryl Leydon, CPA This article originally appeared in the Spring 2026 issue of the South Carolina CPA Report The last time the United States ...
READ MORE

CFO Skills That Spring Ahead: A Preview of Spring Splash

Author: David R. Peters, CPA, CFP, CLU, CPCU This article originally appeared in the Spring 2026 issue of the South Carolina CPA Report “Awareness.” That was my response to a recent ...
READ MORE