Sustainability reporting uses IT, yet the IT function often has limited role – until the last minute.  COSO’s Internal Controls over Sustainability Reporting offers one framework for all functions to recognize where IT should have prominent involvement to add value.

There are many Sustainability reporting standards and frameworks. Each was developed for its own purpose. Some have evolved from voluntary to mandatory, whether required by a regulatory authority or customer . Companies and users alike bemoan the many requirements. Still, entities are faced with data needs on a certain topic to different stakeholders for different reasons [see box]. (Read more).