Improving Confidence in Sustainability Performance Data

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Investors, financial analysts, and rating agencies around the world are increasingly seeking relevant and trustworthy corporate sustainability performance data on which to base their important business and operating decisions. As a straightforward and practical approach to sustainability performance, this report utilized data from eight corporate case studies, executive interviews, and recommendations from third-party sources. The authors of the report assert that the COSO principles on effectiveness – controls that are present, functioning, and integrated – could apply to all types of performance data including sustainability, using professional judgment.