How to Establish Effective Controls Over Sustainability Information
Internal controls have long been a requirement for protecting and preserving the integrity and quality of business information. Initially, their chief application was for numerical financial information, but gradually, they increased in scope to include narrative information because there is a lot of narrative in financial reporting, particularly in notes to the financial statements and documents like the MD&A.
In recent years, large companies listed with the SEC have been required to report on the controls in place over their financial reporting process. They are also required to obtain an audit opinion on these controls. And so the idea of controls over financial ...
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