Published: Fri, Dec 20, 2013
Type: Publication

The FLT 2013 focused on integrating sustainability into finance, investment and reporting. The objectives were to develop understanding of sustainability opportunities and challenges associated with business and finance; to explore how material, social, environmental and governance considerations could best be incorporated into investment and financial practices, and to actively participate in the global debate.

Learn how the “Controlling Non-financial Reporting” framework, developed by one of the FLT 2013 groups, can help companies add competitive advantage by improving accuracy, completeness and reliability of information for “Better and Relevant Reporting for Better Decision-Making”. The paper is based on the underlying principles of the 2013 COSO Internal Control-Integrated Framework.